Bill > HJR133

This joint resolution proposes a constitutional amendment that would authorize the Texas legislature to create a property tax exemption for surviving spouses of veterans who died from a service-connected condition or disease as defined by federal law. Specifically, the amendment would allow the legislature to exempt all or part of the market value of a surviving spouse's residence homestead from ad valorem taxation (property taxes), provided the spouse has not remarried since the veteran's death. The resolution also includes a provision that if the surviving spouse later moves to a different residence, they can receive a tax exemption on the new property equal to the dollar amount of the exemption on their previous homestead. The proposed amendment would take effect on January 1, 2026, and will be submitted to Texas voters for approval at an election on November 4, 2025. The temporary provision related to this amendment is set to expire on January 1, 2027, ensuring it is a time-limited constitutional change.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR133