Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

This bill proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for partially disabled veterans and their surviving spouses. It would authorize an exemption equal to the veteran's disability rating (10% to 99%) on the market value of their primary residence homestead. The exemption would apply to veterans certified with a disability rating of at least 10% but less than 100%, and to surviving spouses who meet specific residency requirements (property was their homestead when the veteran died and remains their homestead). This change requires voter approval in the 2026 election.