WeVote
Log In

Bill

Bill

HJR 19

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

89th Legislature, 2nd Called Session (2025) Introduced by Marc LaHood

Texas constitutional amendment enabling legislature to exempt part of veteran/surviving spouse home value from property taxes based on disability rating.

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)
0
WeVote Research Nonpartisan
Bill Summary · HJR 19

Legislative bill overview

HJR 19 proposes a constitutional amendment that would allow Texas to exempt a portion of the assessed property value of a primary residence from ad valorem (property) taxes for partially disabled veterans or their surviving spouses. The exemption amount would be determined based on the veteran's disability rating. This requires voter approval to modify the Texas Constitution.

Why is this important

Property taxes are a primary funding source for schools, counties, and municipalities in Texas. This amendment would create a new tax exemption category that reduces local tax revenue while potentially providing meaningful tax relief to a specific population. The fiscal impact on schools and local governments depends on how many veterans qualify and what exemption percentages the legislature ultimately adopts.

Potential points of contention

  • Revenue impact: Local governments and schools may face reduced property tax revenue, potentially affecting services, budgets, or requiring alternative funding sources
  • Scope of disability definition: The bill doesn't specify what constitutes "partially disabled" or how disability ratings will be applied, leaving significant definitional questions for future legislation
  • Equity concerns: Some may question whether property tax exemptions are the most efficient way to support veterans, or whether other targeted benefits might be preferable to broad tax relief

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

Sign in to ask a question.