I don't know what specifically you're referring to. But in an article in On Top Magazine, December 21, 2011, it states, " The Denver Broncos, and by extension Tim Tebow, have declined a request to join the It Gets Better campaign, which urges bullied gay teens considering suicide to hang in there because life eventually better." But it goes on to say that the Denver Broncos is with the National Football League who is working with the USA Network on this very cause.
The article further states that although the Focus on the Family group which aired the anti-abortion ad with Tebow and his mom has a record of fighting against gay rights, "Tebow, however, has not made public his feelings on gay rights, including whether he believes gay and lesbian couples should be allowed to marry." So Tebow, himself, has apparently never come out and made a public statement about gay issues. Or has he? I'm unaware of any, and this article probably would have said something had he done so.
Someone is going to argue that by extension of being in a commercial for Focus on the Family, Tebow would fight agains gay rights. This isn't necessarily so. His focus may have been only about the choice his mother made concerning abortion and nothing more. I, although gay, don't read anything more into this than that.