Texas House Bill HJR25

Texas 2025 - 89th 2nd C.S.

• Filed: 8/19/25

Caption

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a percentage of the assessed value of property owned by certain disabled veterans.

Impact

Should HJR25 be enacted, it would amend Article VIII of the Texas Constitution, thereby allowing the legislature to establish laws that exempt the specified percentage of property value from being taxed. This change would benefit not only disabled veterans but also their surviving spouses and minor children, offering them critical financial support. Furthermore, it could lessen the overall tax burden on these families, promoting better living conditions and financial stability.

Summary

HJR25 is a joint resolution proposing a constitutional amendment that would enable the Texas legislature to exempt a percentage of the assessed value of property owned by certain disabled veterans from ad valorem taxation. This initiative seeks to provide financial relief to veterans who have been classified as disabled by the United States Department of Veterans Affairs. The bill outlines specific categories of disability ratings that would determine the extent of the tax exemption, varying from 20% for a 10-30% disability rating to a full 100% exemption for those rated at 100%.

Contention

Discussions surrounding the bill may bring to light concerns regarding its potential impact on local government revenue, given that reduced taxation could lead to funding shortfalls in community services. Opponents might argue that tax exemptions for veterans, while noble, should be balanced with the needs of the wider community, including other populations in need. Supporters of the bill, however, emphasize the sacrifice made by disabled veterans and advocate for policies that acknowledge their contributions to society.