Texas Surviving Spouse of a First Responder Killed in the Line of Duty Exemption
The spouses of veterans killed in the line of duty are granted a 100% homestead exemption, but they are not alone in receiving a benefit for a family member making the ultimate sacrifice. The spouse of Texas first responders may also qualify for a 100% homestead exemption for their primary residence. First responders include police, corrections officers, firefighters, parole officers, paramedics, and more. In order for the spouse to qualify for the exemption, the first responder must die in the line of duty or due to an illness or injury in the line of duty.
The exemption has several key factors:
The first responder must have qualified for the Employees Retirement System (ERS).
The death must have occurred in the line of duty or be related to it.
While the spouse is entitled to a 100% homestead exemption, if they move to a new primary home that they own, the exemption will be for the dollar amount of the first homestead, not the new one. This could potentially lead to higher taxes beyond the exemption.
The exemption expires if the spouse remarries.
