The proposed joint resolution, H.J.R. No. 19, seeks to amend the Texas Constitution to allow the legislature to create an exemption from ad valorem taxation for a portion of the market value of the residence homestead of partially disabled veterans and their surviving spouses. Specifically, the amendment would enable the legislature to grant an exemption that corresponds to the veteran's disability rating, provided that the veteran has a disability rating of at least 10 percent but less than 100 percent. Additionally, the resolution clarifies that the surviving spouse of a disabled veteran who qualified for such an exemption prior to their death may continue to receive the same exemption if they have not remarried and continue to reside in the same property.

If approved, this constitutional amendment will be presented to voters in an election scheduled for May 2, 2026. The ballot will include a proposition allowing voters to express their support or opposition to the amendment, which aims to provide financial relief to partially disabled veterans and their families by reducing their property tax burden.