| 1 | 1 | | 89R9438 JBD-D |
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| 2 | 2 | | By: Lopez of Cameron H.J.R. No. 117 |
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| 4 | 4 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment authorizing the legislature |
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| 9 | 9 | | to exempt from ad valorem taxation all or part of the market value |
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| 10 | 10 | | of the residence homesteads of certain disabled veterans and their |
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| 11 | 11 | | surviving spouses. |
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| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 1-b(i), Article VIII, Texas |
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| 14 | 14 | | Constitution, is amended to read as follows: |
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| 15 | 15 | | (i) The legislature by general law may exempt from ad |
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| 16 | 16 | | valorem taxation all or part of the market value of the residence |
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| 17 | 17 | | homestead of a disabled veteran who is certified as having a |
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| 18 | 18 | | service-connected disability with a disability rating of at least |
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| 19 | 19 | | 60 [100] percent [or totally disabled] and may provide additional |
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| 20 | 20 | | eligibility requirements for the exemption. For purposes of this |
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| 21 | 21 | | subsection, "disabled veteran" means a disabled veteran as |
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| 22 | 22 | | described by Section 2(b) of this article. |
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| 23 | 23 | | SECTION 2. The following temporary provision is added to |
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| 24 | 24 | | the Texas Constitution: |
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| 25 | 25 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 26 | 26 | | to the constitutional amendment proposed by the 89th Legislature, |
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| 27 | 27 | | Regular Session, 2025, authorizing the legislature to exempt from |
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| 28 | 28 | | ad valorem taxation all or part of the market value of the residence |
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| 29 | 29 | | homesteads of certain disabled veterans and their surviving |
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| 30 | 30 | | spouses. |
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| 31 | 31 | | (b) The amendment to Section 1-b(i), Article VIII, of this |
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| 32 | 32 | | constitution takes effect January 1, 2026, and applies only to ad |
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| 33 | 33 | | valorem taxes imposed for a tax year beginning on or after that |
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| 34 | 34 | | date. |
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| 35 | 35 | | (c) This temporary provision expires January 1, 2027. |
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| 36 | 36 | | SECTION 3. This proposed constitutional amendment shall be |
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| 37 | 37 | | submitted to the voters at an election to be held November 4, 2025. |
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| 38 | 38 | | The ballot shall be printed to permit voting for or against the |
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| 39 | 39 | | proposition: "The constitutional amendment authorizing the |
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| 40 | 40 | | legislature to exempt from ad valorem taxation all or part of the |
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| 41 | 41 | | market value of the residence homesteads of certain disabled |
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| 42 | 42 | | veterans and their surviving spouses." |
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