Texas House Bill HJR 133

Texas 2025 - 89th Regular

• Filed: 2/5/25
• Out of House Committee: 4/17/25
• Voted on by House: 4/28/25
• Out of Senate Committee: 5/22/25
• Voted on by Senate: 5/25/25
• Sent toSOS: 5/28/25

Caption

Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a veteran who died as a result of a condition or disease that is presumed under federal law to have been service-connected.

Summary

HJR 133 proposes a Texas constitutional amendment that would allow the Legislature to enact a property tax exemption for all or part of the market value of the residence homestead of the surviving spouse of a veteran who died from a condition or disease presumed under federal law to be service-connected. The amendment applies only if the surviving spouse has not remarried since the veteran’s death. The resolution also authorizes the Legislature to let an eligible surviving spouse carry the exemption amount to a different homestead if the spouse later moves and qualifies a new residence as the homestead. The proposed constitutional language does not itself create the exemption; it gives the Legislature permission to do so by general law, and it sets the amendment to take effect for tax years beginning on or after January 1, 2026, if approved by voters.

Impact

If adopted by voters, the measure would amend Article VIII of the Texas Constitution to expand legislative authority over ad valorem taxation for certain surviving spouses of veterans. It would affect homestead property tax law, local taxing units, and eligible surviving spouses by allowing a future statutory exemption and possible portability of that exemption to a new homestead. The amendment would be submitted to voters at the November 4, 2025 election and would not directly change tax liability until implementing legislation is enacted.

Sentiment

The available voting history suggests broad support and little opposition. The House adopted the resolution overwhelmingly, 135-6, and the Senate Local Government Committee reported it favorably by a 6-0 vote. No committee transcript or recorded floor debate is provided, but the strong vote margins indicate the proposal was generally viewed favorably as a veterans’ benefit and property tax relief measure.

Contention

The main policy issue is not whether to support veterans, but how far the exemption should extend and how it should be administered. The resolution is limited to surviving spouses who have not remarried and whose deceased spouse died from a federally presumed service-connected condition, which narrows eligibility and may leave out other veterans’ survivors. Another point of interest is portability: the bill allows the Legislature to preserve the exemption amount when a qualifying spouse moves to a new homestead, which could affect local tax bases and raise implementation questions for taxing authorities.