Texas House Bill HJR38

Texas 2025 - 89th 1st C.S.

• Filed: 8/11/25

Caption

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

Impact

If enacted, this amendment would substantially alter property taxation for a specific class of veterans, potentially leading to a reduction in their tax burden. For partially disabled veterans, the tax exemption would correspond to their percentage of disability. Moreover, this amendment also extends benefits to the surviving spouses of disabled veterans, ensuring that they, too, can benefit from reduced property taxes as long as they remain unmarried and continue to occupy the residence. This could positively affect housing affordability for these individuals.

Summary

HJR38 proposes a constitutional amendment in Texas that would authorize the legislature to create an exemption from ad valorem taxation on a portion of the market value of the residence homestead for partially disabled veterans and their surviving spouses. The amendment specifically targets those veterans who have a disability rating of at least 10 percent but less than 100 percent. The intent is to provide ongoing financial support to these groups, recognizing their service to the country amidst their respective challenges.

Contention

While HJR38 seeks to provide support for veterans, there may be discussions regarding the implications of reducing tax revenue at the local government level. Critics could argue that such tax exemptions might lead to budgetary constraints for municipalities, complicating their ability to fund essential services. Furthermore, there are broader debates on whether tax benefits should be allocated based solely on disability status or whether they should extend to all veterans irrespective of their disability rating.