Death & Survivor Benefits

Texas Total Homestead Exemption for the Surviving Spouse of a Veteran Who Died of a Presumptive Condition

New for the 2026 tax year. The unmarried surviving spouse of a veteran who died from a condition the PACT Act presumes to be service connected pays no property tax on the residence homestead, whatever the rating was at death, and whenever the death occurred.

Also called: property tax, 11.136, PACT Act, presumptive condition, burn pits, Proposition 7, HB 2508, surviving spouse.

For: Survivor.

Where it applies

Written for the jurisdictions listed here.

TexasState

Tax Code section 11.136 is the newest of the Texas veteran property tax exemptions. House Bill 2508 of the 89th Legislature added it, the voters approved the enabling constitutional amendment as Proposition 7 on November 4, 2025, and the exemption takes effect for the tax year beginning January 1, 2026. The section exempts the total appraised value of the residence homestead of the surviving spouse of a qualifying veteran. A qualifying veteran is a person who served in the armed forces of the United States and died as a result of a condition for which the Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics Act of 2022, Public Law 117-168, or a regulation under it, establishes a presumption of service connection. That is the toxic exposure presumption list: burn pit and airborne hazard conditions, certain cancers, Agent Orange additions, and the rest of what the PACT Act swept in. Two features make this reach much further than the older sections. First, the veteran's disability rating at the time of death does not matter. A veteran who died at 30%, or with no rating at all, can still be a qualifying veteran if the cause of death is on the presumptive list. Second, the exemption applies regardless of when the veteran died. A spouse widowed long before the PACT Act was written can qualify now. The surviving spouse is the individual married to the qualifying veteran at the time of death, and the exemption lasts while the surviving spouse does not remarry. As with the other survivor sections, a move to a different homestead carries the dollar amount of the prior exemption rather than a fresh total exemption. File form 50-114 with the county appraisal district. Because the section is new, expect appraisal districts to ask for the VA documentation that ties the cause of death to a presumptive condition. A surviving spouse who was told no under the older sections because the veteran was not rated 100% at death should look at this one again.

Thresholds

Thresholds for Texas Total Homestead Exemption for the Surviving Spouse of a Veteran Who Died of a Presumptive Condition
Gate	Rule
Death from a PACT Act presumptive condition, and no remarriage	The gate is the cause of death being a condition the PACT Act presumes service connected, not a rating. Section 11.136 says so explicitly: it applies regardless of the disability rating at death, and regardless of when the veteran died. The rating filter does not test any of that.

Sources

Legislation

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HB 2508 Total homestead exemption for the surviving spouse of a veteran who died of a presumptive condition

Catalog reconciledEnactedProgram created

Signed 2025-06-20Takes effect 2026-01-01

Introduced Done, 2025-02-05, step 1 of 6
In committee Done, 2025-03-17, step 2 of 6
Passed one chamber Done, 2025-04-30, step 3 of 6
Passed both chambers Done, 2025-05-25, step 4 of 6
Signed by the governor Done, 2025-06-20, step 5 of 6
In effect Done, 2026-01-01, step 6 of 6

Expands benefits Created a total homestead exemption for the surviving spouse of a veteran who died of a presumptive condition, regardless of the rating at death.

Added Tax Code section 11.136. The voters approved the enabling constitutional amendment as Proposition 7 on November 4, 2025 and the exemption runs from the 2026 tax year. The rating at death does not matter and neither does when the veteran died, so a spouse turned away under the older sections should be sent back.

Public Law 117-168 Sergeant First Class Heath Robinson Honoring our PACT Act of 2022

Needs reviewEnactedProgram created Scope changed

Signed 2022-08-10

Introduced Done, 2021-12-09, step 1 of 6
In committee Done, date not recorded, step 2 of 6
Passed one chamber Done, 2022-02-17, step 3 of 6
Passed both chambers Done, 2022-08-02, step 4 of 6
Signed by the President Done, 2022-08-10, step 5 of 6
In effect Done, 2022-08-10, step 6 of 6

Expands benefits Created presumptions of service connection for burn pit and other toxic exposures and added Agent Orange conditions.

Created the toxic exposure presumptions: burn pit and airborne hazard conditions, added cancers, and further Agent Orange conditions. A veteran who was denied before the presumption existed can be granted now, and a survivor can qualify on cause of death alone. The federal entries in this catalog describe compensation, health care, and DIC without describing the presumptive list, so a reader cannot tell from them that the gate moved.

Sponsor

Touches 38 U.S.C. § 1119 · 38 U.S.C. § 1120

Also touches

Official record

Updated

Last updated 2026-09-28.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.