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SJR 77

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 Mayes Middleton

Texas constitutional amendment authorizing legislature to exempt partially disabled veterans' and surviving spouses' homesteads from property taxes based on disability rating.

Referred to Local Government
#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 · SJR 77

Legislative bill overview

SJR 77 proposes a constitutional amendment in Texas that would allow the state legislature to create tax exemptions on residential property (homesteads) for partially disabled veterans and their surviving spouses. The exemption amount would be based on the veteran's disability rating as determined by federal or state authorities.

Why this is important

Property tax is a major revenue source for Texas schools, counties, and municipalities. This amendment would authorize a new tax exemption category, potentially reducing tax revenue for local governments while providing financial relief to veterans with service-connected disabilities. The actual impact depends on how broadly the legislature implements the exemption and how many veterans qualify.

Potential points of contention

  • Revenue impact: Local governments and school districts may oppose losing tax revenue, particularly in areas with significant veteran populations
  • Scope and cost uncertainty: The amendment doesn't specify what percentage of home value would be exempted or which disability ratings qualify, leaving implementation details undefined
  • Fairness questions: Some may argue exemptions should apply only to 100% disabled veterans, while others may support broader inclusion of partial disabilities; questions may arise about whether surviving spouses deserve identical treatment

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

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