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HJR 117

Proposing a constitutional amendment authorizing the 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.

89th Legislature (2025) Introduced by Josey Garcia and 7 co-sponsors

Constitutional amendment authorizes Texas legislature to exempt disabled veterans' and surviving spouses' home values from property taxes, reducing state/local tax revenue.

Referred to Ways & Means
#disabilities #personswith(i0380) #military&veterans(i0535) #propertyinterests--homestead(i0616) #resolutions--constitutionalamendments(i0661) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 117

Legislative bill overview

HJR 117 proposes a constitutional amendment that would allow the Texas legislature to create property tax exemptions for residence homesteads owned by disabled veterans and their surviving spouses. Currently, Texas allows some property tax exemptions for veterans, but this amendment would expand legislative authority to exempt all or part of a home's market value from ad valorem (property value-based) taxation for this specific group.

Why is this important

Property taxes are a significant annual cost for homeowners, and this amendment could substantially reduce financial burden for disabled veterans and their families. Since constitutional amendments require voter approval in Texas, this represents a formal proposal to permanently alter the state's tax structure for a specific population, with real fiscal consequences for local taxing entities that rely on property tax revenue.

Potential points of contention

  • Revenue impact on local services: Schools, counties, and municipalities depend on property tax revenue; exemptions reduce available funds for police, fire, roads, and education without necessarily replacing lost revenue
  • Scope and cost uncertainty: The amendment permits exemptions of "all or part" of market value, leaving actual exemption levels undefined and potentially creating significant unfunded liability
  • Equity questions: Creates preferential tax treatment for one demographic group; debate over whether disabled veterans' needs should be addressed through property tax relief versus direct government benefits or services

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

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