Bill > HJR119

This joint resolution proposes a constitutional amendment that would allow the Texas legislature to provide property tax exemptions for partially disabled veterans and their surviving spouses. Specifically, veterans with a disability rating between 10% and 100% would be eligible for a property tax exemption on their residence homestead equal to their percentage of disability. The amendment would also clarify that surviving spouses of such disabled veterans can continue to receive the same property tax exemption, provided they have not remarried and continue to live in the same home. "Ad valorem taxation" refers to property taxes calculated based on the market value of a property. The proposed amendment would expand existing tax exemption provisions for veterans, offering more comprehensive tax relief for those with service-related disabilities. The proposed amendment would be submitted to Texas voters for approval at an election on November 4, 2025, with the ballot language clearly explaining the proposed tax exemption for disabled veterans and their surviving spouses.