diff --git a/level_zero/core/source/cmdlist/cmdlist_imp.cpp b/level_zero/core/source/cmdlist/cmdlist_imp.cpp
index bcb3fa674d..7b025cb5f5 100644
--- a/level_zero/core/source/cmdlist/cmdlist_imp.cpp
+++ b/level_zero/core/source/cmdlist/cmdlist_imp.cpp
@@ -55,14 +55,17 @@ ze_result_t CommandListImp::destroy() {
 
         auto memoryManager = device->getNEODevice()->getMemoryManager();
 
-        auto heapAllocation = this->commandContainer.getIndirectHeap(NEO::HeapType::SURFACE_STATE)->getGraphicsAllocation();
-        for (auto &engine : memoryManager->getRegisteredEngines()) {
-            if (NEO::EngineHelpers::isComputeEngine(engine.getEngineType())) {
-                auto contextId = engine.osContext->getContextId();
+        auto surfaceStateHeap = this->commandContainer.getIndirectHeap(NEO::HeapType::SURFACE_STATE);
+        if (surfaceStateHeap) {
+            auto heapAllocation = surfaceStateHeap->getGraphicsAllocation();
+            for (auto &engine : memoryManager->getRegisteredEngines()) {
+                if (NEO::EngineHelpers::isComputeEngine(engine.getEngineType())) {
+                    auto contextId = engine.osContext->getContextId();
 
-                if (heapAllocation->isUsedByOsContext(contextId)) {
-                    engine.commandStreamReceiver->sendRenderStateCacheFlush();
-                    engine.commandStreamReceiver->waitForCompletionWithTimeout(NEO::WaitParams{false, false, NEO::TimeoutControls::maxTimeout}, engine.commandStreamReceiver->peekTaskCount());
+                    if (heapAllocation->isUsedByOsContext(contextId)) {
+                        engine.commandStreamReceiver->sendRenderStateCacheFlush();
+                        engine.commandStreamReceiver->waitForCompletionWithTimeout(NEO::WaitParams{false, false, NEO::TimeoutControls::maxTimeout}, engine.commandStreamReceiver->peekTaskCount());
+                    }
                 }
             }
         }
diff --git a/level_zero/core/source/gfx_core_helpers/l0_gfx_core_helper_xehp_and_later.inl b/level_zero/core/source/gfx_core_helpers/l0_gfx_core_helper_xehp_and_later.inl
index 49ad124ecd..00cc4b8e14 100644
--- a/level_zero/core/source/gfx_core_helpers/l0_gfx_core_helper_xehp_and_later.inl
+++ b/level_zero/core/source/gfx_core_helpers/l0_gfx_core_helper_xehp_and_later.inl
@@ -34,7 +34,7 @@ bool L0GfxCoreHelperHw<Family>::platformSupportsPipelineSelectTracking() const {
 
 template <typename Family>
 bool L0GfxCoreHelperHw<Family>::platformSupportsStateBaseAddressTracking() const {
-    return false;
+    return true;
 }
 
 template <typename Family>
diff --git a/level_zero/core/test/unit_tests/sources/cmdqueue/test_cmdqueue_enqueue_cmdlist.cpp b/level_zero/core/test/unit_tests/sources/cmdqueue/test_cmdqueue_enqueue_cmdlist.cpp
index a999bbf56e..5c97eea738 100644
--- a/level_zero/core/test/unit_tests/sources/cmdqueue/test_cmdqueue_enqueue_cmdlist.cpp
+++ b/level_zero/core/test/unit_tests/sources/cmdqueue/test_cmdqueue_enqueue_cmdlist.cpp
@@ -44,6 +44,9 @@ struct CommandQueueExecuteCommandLists : public Test<DeviceFixture> {
     }
 
     void TearDown() override {
+        auto tagAddress = device->getNEODevice()->getDefaultEngine().commandStreamReceiver->getTagAddress();
+        *tagAddress = std::numeric_limits<TagAddressType>::max();
+
         for (auto i = 0u; i < numCommandLists; i++) {
             auto commandList = CommandList::fromHandle(commandLists[i]);
             commandList->destroy();
diff --git a/level_zero/core/test/unit_tests/xe_hpc_core/test_l0_gfx_core_helper_xe_hpc_core.cpp b/level_zero/core/test/unit_tests/xe_hpc_core/test_l0_gfx_core_helper_xe_hpc_core.cpp
index 17ceca4179..dc18547fcf 100644
--- a/level_zero/core/test/unit_tests/xe_hpc_core/test_l0_gfx_core_helper_xe_hpc_core.cpp
+++ b/level_zero/core/test/unit_tests/xe_hpc_core/test_l0_gfx_core_helper_xe_hpc_core.cpp
@@ -49,9 +49,9 @@ XE_HPC_CORETEST_F(L0GfxCoreHelperTestXeHpc, GivenXeHpcWhenCheckingL0HelperForPip
     EXPECT_TRUE(l0GfxCoreHelper.platformSupportsPipelineSelectTracking());
 }
 
-XE_HPC_CORETEST_F(L0GfxCoreHelperTestXeHpc, GivenXeHpcWhenCheckingL0HelperForStateBaseAddressTrackingSupportThenReturnFalse) {
+XE_HPC_CORETEST_F(L0GfxCoreHelperTestXeHpc, GivenXeHpcWhenCheckingL0HelperForStateBaseAddressTrackingSupportThenReturnTrue) {
     auto &l0GfxCoreHelper = getHelper<L0GfxCoreHelper>();
-    EXPECT_FALSE(l0GfxCoreHelper.platformSupportsStateBaseAddressTracking());
+    EXPECT_TRUE(l0GfxCoreHelper.platformSupportsStateBaseAddressTracking());
 }
 
 XE_HPC_CORETEST_F(L0GfxCoreHelperTestXeHpc, GivenXeHpcWhenCheckingL0HelperForRayTracingSupportThenReturnTrue) {
diff --git a/level_zero/core/test/unit_tests/xe_hpg_core/test_l0_gfx_core_helper_xe_hpg_core.cpp b/level_zero/core/test/unit_tests/xe_hpg_core/test_l0_gfx_core_helper_xe_hpg_core.cpp
index 2d7ddfdd19..e7bc8d5b8b 100644
--- a/level_zero/core/test/unit_tests/xe_hpg_core/test_l0_gfx_core_helper_xe_hpg_core.cpp
+++ b/level_zero/core/test/unit_tests/xe_hpg_core/test_l0_gfx_core_helper_xe_hpg_core.cpp
@@ -51,9 +51,9 @@ XE_HPG_CORETEST_F(L0GfxCoreHelperTestXeHpg, GivenXeHpgWhenCheckingL0HelperForPip
     EXPECT_TRUE(l0GfxCoreHelper.platformSupportsPipelineSelectTracking());
 }
 
-XE_HPG_CORETEST_F(L0GfxCoreHelperTestXeHpg, GivenXeHpgWhenCheckingL0HelperForStateBaseAddressTrackingSupportThenReturnFalse) {
+XE_HPG_CORETEST_F(L0GfxCoreHelperTestXeHpg, GivenXeHpgWhenCheckingL0HelperForStateBaseAddressTrackingSupportThenReturnTrue) {
     auto &l0GfxCoreHelper = getHelper<L0GfxCoreHelper>();
-    EXPECT_FALSE(l0GfxCoreHelper.platformSupportsStateBaseAddressTracking());
+    EXPECT_TRUE(l0GfxCoreHelper.platformSupportsStateBaseAddressTracking());
 }
 
 XE_HPG_CORETEST_F(L0GfxCoreHelperTestXeHpg, GivenXeHpgWhenCheckingL0HelperForRayTracingSupportThenReturnTrue) {
diff --git a/shared/source/debug_settings/debug_variables_base.inl b/shared/source/debug_settings/debug_variables_base.inl
index b5aa2b4361..d6bd5e491c 100644
--- a/shared/source/debug_settings/debug_variables_base.inl
+++ b/shared/source/debug_settings/debug_variables_base.inl
@@ -519,7 +519,7 @@ DECLARE_DEBUG_VARIABLE(int32_t, OverrideDrmRegion, -1, "-1: disable, 0+: overrid
 DECLARE_DEBUG_VARIABLE(int32_t, EnableFrontEndTracking, -1, "-1: default: enabled, 0: disabled, 1: enabled. This flag creates multiple return point from List to Queue for Front End reconfiguration on Queue buffer for single List")
 DECLARE_DEBUG_VARIABLE(int32_t, EnablePipelineSelectTracking, -1, "-1: default: enabled, 0: disabled, 1: enabled. This flag enables optimization that limits number of pipeline select dispatched by command lists")
 DECLARE_DEBUG_VARIABLE(int32_t, EnableStateComputeModeTracking, -1, "-1: default: enabled, 0: disabled, 1: enabled. This flag enables tracking state compute mode changes in command lists")
-DECLARE_DEBUG_VARIABLE(int32_t, EnableStateBaseAddressTracking, -1, "-1: default: disabled, 0: disabled, 1: enabled. This flag enables tracking state base address changes in command lists")
+DECLARE_DEBUG_VARIABLE(int32_t, EnableStateBaseAddressTracking, -1, "-1: default: enabled, 0: disabled, 1: enabled. This flag enables tracking state base address changes in command lists")
 DECLARE_DEBUG_VARIABLE(int32_t, SelectCmdListHeapAddressModel, -1, "-1: default, 0: private heaps, 1: stateless, 2: bindless, 3: bindful. This flag selects default command list heap address model. Values should match HeapAddressModel enum")
 DECLARE_DEBUG_VARIABLE(int32_t, EnableSetPair, -1, "Use SET_PAIR to pair two buffer objects behind the same file descriptor, -1: default, 0: disabled, 1: enabled")
 /* Binary Cache */