The proposed joint resolution, H.J.R. No. 117, seeks to amend the Texas Constitution to allow the legislature to exempt all or part of the market value of residence homesteads from ad valorem taxation for certain disabled veterans and their surviving spouses. Specifically, it targets disabled veterans who have a service-connected disability rating of at least 60 percent. The resolution outlines that the legislature may establish additional eligibility requirements for this exemption.

If approved, the amendment will take effect on January 1, 2026, and will apply to ad valorem taxes for tax years beginning on or after that date. The resolution also includes a temporary provision that will expire on January 1, 2027. The proposed amendment will be presented to voters in an election scheduled for November 4, 2025, allowing them to decide whether to support the exemption for disabled veterans and their surviving spouses.