Bill > HJR117

This joint resolution proposes a constitutional amendment that would modify property tax exemptions for disabled veterans in Texas. Specifically, the amendment would lower the disability rating requirement from 100% to at least 60%, allowing more disabled veterans to qualify for property tax exemptions on their primary residences. The legislature would be authorized to exempt all or part of the market value of a disabled veteran's home from ad valorem (property) taxation. The amendment includes provisions for the legislature to establish additional eligibility requirements and defines a disabled veteran according to existing constitutional language. The proposed change would take effect on January 1, 2026, and apply to property taxes for tax years beginning on or after that date. The temporary provision expires on January 1, 2027, and the amendment will be submitted to voters for approval at the November 4, 2025 election, with the ballot language clearly explaining the proposed tax exemption for disabled veterans and their surviving spouses.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR117