H.J.R. No. 133 is a joint resolution proposing a constitutional amendment that would allow the Texas legislature to exempt the residence homestead of surviving spouses of veterans who died from service-connected conditions or diseases from ad valorem taxation. This exemption would apply only if the surviving spouse has not remarried since the veteran's death. The resolution includes provisions for the surviving spouse to receive a similar exemption if they qualify a different property as their residence homestead, maintaining the same dollar amount of the exemption as the previous homestead.

The proposed amendment will be submitted to voters in an election scheduled for November 4, 2025, and if approved, the new provisions will take effect on January 1, 2026. The temporary provision included in the resolution will expire on January 1, 2027. The resolution has already passed both the House and Senate with significant support, indicating strong legislative backing for the proposed amendment.