Bill Text: TX HJR117 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation all or part of the market value of the residence homesteads of certain disabled veterans and their surviving spouses.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-17 - Filed [HJR117 Detail]

Download: Texas-2025-HJR117-Introduced.html

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89R9438 JBD-D
By: Lopez of Cameron H.J.R. No. 117

A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation all or part of the market value
of the residence homesteads of certain disabled veterans and their
surviving spouses.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(i), Article VIII, Texas
Constitution, is amended to read as follows:
(i) The legislature by general law may exempt from ad
valorem taxation all or part of the market value of the residence
homestead of a disabled veteran who is certified as having a
service-connected disability with a disability rating of at least
60 [100] percent [or totally disabled] and may provide additional
eligibility requirements for the exemption. For purposes of this
subsection, "disabled veteran" means a disabled veteran as
described by Section 2(b) of this article.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, authorizing the legislature to exempt from
ad valorem taxation all or part of the market value of the residence
homesteads of certain disabled veterans and their surviving
spouses.
(b) The amendment to Section 1-b(i), Article VIII, of this
constitution takes effect January 1, 2026, and applies only to ad
valorem taxes imposed for a tax year beginning on or after that
date.
(c) This temporary provision expires January 1, 2027.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to exempt from ad valorem taxation all or part of the
market value of the residence homesteads of certain disabled
veterans and their surviving spouses."