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