Step-Up Upon Death Of A Spouse — July 13, 2023

Full step-up for surviving spouse if solely owned by deceased spouse in community property states.

Texas, one of nine states, community property tax state.

There are nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. In these states, all of a married couple's property is classified as either community or separate property.

Link: https://www.divorcenet.com/states/nationwide/property_division_by_state#:~:text=There%20are%20nine%20community%20property,either%20community%20or%20separate%20property.

There may be some nuances on this.