H.J.R. No. 67 is a joint resolution proposing an amendment to the Texas Constitution that would allow the legislature to exempt from ad valorem taxation the total assessed value of the residence homestead of unpaid caregivers. This exemption would apply to caregivers of individuals who are eligible for long-term services and supports under the Medicaid program while those individuals are on a waiting list for such services. The resolution aims to provide financial relief to caregivers who support individuals with disabilities during a challenging period when they are awaiting necessary assistance.
If approved, the proposed amendment would add Section 1-q to Article VIII of the Texas Constitution, granting the legislature the authority to establish this tax exemption through general law. Additionally, the legislature may set further eligibility requirements for the exemption. The amendment is set to be presented to voters in an election scheduled for November 4, 2025, allowing the public to decide on the proposition.