WeVote
Log In

Bill

Bill

HJR 187

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a percentage of the assessed value of property owned by certain disabled veterans.

89th Legislature (2025)

Texas constitutional amendment authorizing legislature to grant disabled veterans property tax exemptions on a percentage of assessed property value.

Referred to Ways & Means
#disabilities #personswith(i0380) #military&veterans(i0535) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
0
WeVote Research Nonpartisan
Bill Summary · HJR 187

Legislative bill overview

HJR 187 proposes a Texas constitutional amendment that would allow the state legislature to create property tax exemptions for disabled veterans by exempting a percentage of their property's assessed value from ad valorem taxation. This requires voter approval through a constitutional amendment process. The bill would expand existing veteran tax benefits, as Texas currently offers full homestead exemptions only to disabled veterans rated at 100% by the VA.

Why is this important

Property tax exemptions directly reduce the tax burden on qualifying disabled veterans, potentially providing meaningful financial relief for individuals with service-connected disabilities. However, any tax exemption reduces revenue available for schools, counties, and municipalities that depend on property tax collections. The amendment's language specifying "a percentage" leaves the actual exemption amount entirely to future legislative discretion, making the fiscal impact unknown until implementation.

Potential points of contention

  • Revenue impact uncertainty: The bill doesn't specify what percentage exemption would apply, leaving taxpayers and local governments unable to calculate actual fiscal effects before voting on the amendment
  • Equity questions: Determining which disability ratings qualify and whether partial exemptions create fairness issues compared to current 100% exemptions for totally disabled veterans
  • Local government funding: Schools and municipalities dependent on property tax revenue may face budget pressures if widespread exemptions reduce the tax base without corresponding state compensation

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.