WeVote
Log In

Bill

Bill

HJR 119

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 (2025) Introduced by Liz Campos

Proposes a constitutional authority for a partial ad valorem tax exemption on a veteran’s or surviving spouse’s homestead, based on disability rating, to be set by future legislati

Left pending in committee
#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 119

Summary of HJR 119 (2025)

Overview

HJR 119 is a joint resolution introduced on January 22, 2025, proposing a constitutional amendment to authorize the Texas Legislature to provide for a partial ad valorem tax exemption on the resident homestead of certain disabled veterans or their surviving spouses. The exemption would be based on the veteran’s disability rating. It is currently left pending in committee and has a companion measure in the Senate, SJR 77.

Purpose and Intent

  • Create a constitutional framework that allows the Legislature to establish, by statute, an exemption from ad valorem taxes on part of the market value of a residence homestead.
  • The exemption would apply to the homestead of a partially disabled veteran or the surviving spouse of such a veteran and would be calibrated according to the veteran’s disability rating.

Key Provisions (as proposed)

  • The measure would authorize the legislature to enact a program exempting a portion of the market value of a veteran’s residence homestead from ad valorem taxation.
  • The exemption amount would be determined based on the disability rating of the veteran (the specific rating tiers and corresponding exemption amounts would be set by future legislation, subject to constitutional authorization).
  • The exemption would apply to the owner’s residence homestead (the primary dwelling) of a partially disabled veteran or the surviving spouse of such a veteran.
  • As a constitutional amendment, any detailed implementation would require subsequent enabling legislation enacted by the Legislature and approval by voters in a statewide election.

Who Would Be Affected

  • Partially disabled veterans who qualify for the exemption.
  • Surviving spouses of partially disabled veterans.
  • Property owners with a qualifying residence homestead, as defined by the future implementing statute.
  • Local taxing authorities and appraisal districts, which administer and apply property tax exemptions.

Procedural and Timeline Aspects

  • Introduced: January 22, 2025.
  • Read first time: March 17, 2025.
  • Referred to: Ways & Means.
  • Public hearing: May 5, 2025 (testimony taken; registration recorded).
  • Status: Left pending in committee as of May 5, 2025.
  • Related/companion: SJR 77 (Senate companion).

Fiscal and Policy Considerations

  • The amendment would authorize the Legislature to create a new exemption program, which could reduce local property tax revenue to some extent.
  • The actual fiscal impact depends on the exemption levels set by future statute, the number of eligible homeowners, and local assessment practices.
  • Implementation would involve coordination with local appraisal districts to apply the exemption alongside existing exemptions and appraisal procedures.

Next Steps

  • If approved by the Legislature, the measure would require voter ratification in a statewide election to amend the Texas Constitution.
  • The companion SJR 77 may follow a parallel path in the Senate.
  • Pending committee action or amendments could alter the scope or mechanics of the proposed exemption before consideration by the full House and Senate.

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

Sign in to ask a question.