This amendment seeks to amend the Texas Constitution to empower the legislature to enact a property tax exemption for surviving spouses of U.S. veterans who died from conditions or diseases that are presumed service-connected under federal law. Under current law, only the homesteads of veterans who had a 100 percent disability rating or died from a service-connected condition recognized at the time of death qualify for a full exemption, and surviving spouses remain eligible only if they have not remarried. The proposed change would extend that full or partial exemption to spouses of veterans whose service-connected conditions were newly recognized under federal statutes such as the PACT Act of 2022, regardless of the veteran’s disability rating when they died. The measure would authorize the legislature to provide that the exemption apply to the entire appraised market value of the surviving spouse’s homestead. It would also allow portability of the exemption to a subsequent residence homestead in the same dollar amount, provided the spouse remains unmarried. If the surviving spouse remarries, the exemption would cease. Accompanying legislation would implement these provisions by adding a specific section to the Texas Tax Code detailing eligibility, definitions of qualifying veterans and conditions, and procedures for application and transfer of benefits. The legislative referral includes a companion statute that takes effect only if voters approve the amendment. That statute grants the full homestead exemption to the surviving spouse of a qualifying veteran, defines the veteran’s qualifying conditions in line with federal service-connection presumptions, and sets parameters for exemption transfer and termination upon remarriage. It also provides that the state will compensate local taxing units, including school districts, for revenue losses resulting from the exemption. A fiscal analysis projects that up to three thousand surviving spouses statewide could benefit from the exemption. The Legislative Budget Board estimates minimal net cost to the state, as school districts would be reimbursed for any lost revenue. Supporters argue the measure modernizes Texas law to align with expanded federal veterans’ benefits and honors the sacrifices of military families. Critics caution that embedding specific tax exemptions in the constitution may diminish future legislative flexibility and complicate the ad valorem tax system.