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.

HJR 119 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for partially disabled veterans' homes. It would authorize exemptions equal to a veteran's disability rating (10-99%) on the market value of their primary residence homestead, or for surviving spouses meeting specific conditions (no remarriage, continued residency). The exemption would apply to the portion of the home's value matching the veteran's disability percentage, with no additional restrictions beyond those already in place for veterans. This constitutional change requires voter approval in the November 2025 election and is currently pending in committee.