Proposing a constitutional amendment to allow the Texas legislature to exempt certain disabled veterans and their surviving spouses from ad valorem.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation all or part of the market value of the residence homesteads of certain disabled veterans and their surviving spouses. The amendment would take effect January 1, 2026, and applies only to ad valorem taxes imposed for a tax year beginning on or after that date. A temporary provision applies to this constitutional amendment, expiring January 1, 2027. The amendment will be submitted to voters at an election on November 4, 2025.

Proposing a constitutional amendment to allow the Texas legislature to exempt certain disabled veterans and their surviving spouses from ad valorem.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation all or part of the market value of the residence homesteads of certain disabled veterans and their surviving spouses. The amendment would take effect January 1, 2026, and applies only to ad valorem taxes imposed for a tax year beginning on or after that date. A temporary provision applies to this constitutional amendment, expiring January 1, 2027. The amendment will be submitted to voters at an election on November 4, 2025.