89R9601 JBD-D
By: Turner H.J.R. No. 133
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of all or part
of the market value of the residence homestead of the surviving
spouse of a veteran who died as a result of a condition or disease
that is presumed under federal law to have been service-connected.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsections (q) and (r) to read as follows:
(q) The legislature by general law may provide that the
surviving spouse of a veteran of the armed services of the United
States who died as a result of a condition or disease that is
presumed under federal law to have been service-connected is
entitled to an exemption from ad valorem taxation of all or part of
the market value of the surviving spouse's residence homestead if
the surviving spouse has not remarried since the death of the
veteran.
(r) The legislature by general law may provide that a
surviving spouse who qualifies for and receives an exemption in
accordance with Subsection (q) of this section and who subsequently
qualifies a different property as the surviving spouse's residence
homestead is entitled to an exemption from ad valorem taxation of
the subsequently qualified homestead in an amount equal to the
dollar amount of the exemption from ad valorem taxation of the first
homestead for which the exemption was received in accordance with
Subsection (q) of this section in the last year in which the
surviving spouse received the exemption in accordance with that
subsection for that homestead if the surviving spouse has not
remarried since the death of the veteran.
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 provide for
an exemption from ad valorem taxation of all or part of the market
value of the residence homestead of the surviving spouse of a
veteran who died as a result of a condition or disease that is
presumed under federal law to have been service-connected.
(b) Sections 1-b(q) and (r), Article VIII, of this
constitution take effect January 1, 2026, and apply only to 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 provide for an exemption from ad valorem taxation of
all or part of the market value of the residence homestead of the
surviving spouse of a veteran who died as a result of a condition or
disease that is presumed under federal law to have been
service-connected."