Regular Session
Texas Comptroller of Public Accounts • County Appraisal Districts
Key implementation requirements and action items for compliance with this legislation
Our government affairs experts can walk you through this bill's specific impact on your operations.
Schedule ConsultationInformation presented is for general knowledge only and is provided without warranty, express or implied. Consult qualified government affairs professionals and legal counsel before making compliance decisions.
This bill's path through the Texas Legislature
RESOLUTION ANALYSIS |
| H.J.R. 133 |
| By: Turner |
| Ways & Means |
| Committee Report (Unamended) |
| BACKGROUND AND PURPOSE According to a 2024 study on veterans in Texas prepared by the Texas Workforce Investment Council, approximately 1.5 million individuals 18 years of age and older in Texas were veterans in 2021. Current state law entitles a veteran who is rated as 100 percent disabled due to a service‑connected disability to an exemption from property taxation of the total appraised value of the veteran's residence homestead, and when a 100 percent disabled veteran passes away, a qualifying surviving spouse is entitled to the same residence homestead exemption for the property to which the veteran's exemption applied. However, the resolution author has informed the committee that a gap exists in current law with respect to veterans who pass away due to a condition or disease for which the federal Sergeant First Class Heath Robinson Honoring our Promise to Address Comprehensive Toxics (PACT) Act of 2022 establishes a presumption of service connection but who are not yet rated as 100 percent disabled at the time of the veteran's death, in which case the surviving spouse is not entitled to a residence homestead exemption. H.J.R. 133 seeks to address this issue by authorizing the legislature to entitle the surviving spouse of a veteran who died as a result of a qualifying condition or disease presumed under federal law to have been service-connected to certain exemptions from property taxation.
|
| CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this resolution does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
|
| RULEMAKING AUTHORITY It is the committee's opinion that this resolution does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
|
| ANALYSIS H.J.R. 133 proposes an amendment to the Texas Constitution to authorize the legislature by general law to entitle the surviving spouse of a veteran of the U.S. armed services who died as a result of a condition or disease that is presumed under federal law to have been service‑connected to the following property tax exemptions: ·an exemption of all or part of the market value of the surviving spouse's residence homestead; and ·for a surviving spouse who qualifies for and receives such an exemption and who subsequently qualifies a different property as the spouse's residence homestead, an exemption of the subsequently qualified homestead in an amount equal to the dollar amount of the exemption the spouse received for the first homestead in the last year in which the spouse received the exemption. These exemptions apply only to a surviving spouse who has not remarried since the death of the veteran. H.J.R. 133 takes effect January 1, 2026, and applies only to a tax year beginning on or after that date. |
| ELECTION DATE The constitutional amendment proposed by this joint resolution will be submitted to the voters at an election to be held November 4, 2025. |
| H.J.R. No. 133 | ||
|
|
||
| proposing a constitutional amendment authorizing the legislature | ||
| to provide for an exemption from ad valorem taxation of all or part | ||
| of the market value of the residence homestead of the surviving | ||
| spouse of a veteran who died as a result of a condition or disease | ||
| that is presumed under federal law to have been service-connected. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1-b, Article VIII, Texas Constitution, | ||
| is amended by adding Subsections (q) and (r) to read as follows: | ||
| (q) The legislature by general law may provide that the | ||
| surviving spouse of a veteran of the armed services of the United | ||
| States who died as a result of a condition or disease that is | ||
| presumed under federal law to have been service-connected is | ||
| entitled to an exemption from ad valorem taxation of all or part of | ||
| the market value of the surviving spouse's residence homestead if | ||
| the surviving spouse has not remarried since the death of the | ||
| veteran. | ||
| (r) The legislature by general law may provide that a | ||
| surviving spouse who qualifies for and receives an exemption in | ||
| accordance with Subsection (q) of this section and who subsequently | ||
| qualifies a different property as the surviving spouse's residence | ||
| homestead is entitled to an exemption from ad valorem taxation of | ||
| the subsequently qualified homestead in an amount equal to the | ||
| dollar amount of the exemption from ad valorem taxation of the first | ||
| homestead for which the exemption was received in accordance with | ||
| Subsection (q) of this section in the last year in which the | ||
| surviving spouse received the exemption in accordance with that | ||
| subsection for that homestead if the surviving spouse has not | ||
| remarried since the death of the veteran. | ||
| SECTION 2. The following temporary provision is added to | ||
| the Texas Constitution: | ||
| TEMPORARY PROVISION. (a) This temporary provision applies | ||
| to the constitutional amendment proposed by the 89th Legislature, | ||
| Regular Session, 2025, authorizing the legislature to provide for | ||
| an exemption from ad valorem taxation of all or part of the market | ||
| value of the residence homestead of the surviving spouse of a | ||
| veteran who died as a result of a condition or disease that is | ||
| presumed under federal law to have been service-connected. | ||
| (b) Sections 1-b(q) and (r), Article VIII, of this | ||
| constitution take effect January 1, 2026, and apply only to a tax | ||
| year beginning on or after that date. | ||
| (c) This temporary provision expires January 1, 2027. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 4, 2025. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment authorizing the | ||
| legislature to provide for an exemption from ad valorem taxation of | ||
| all or part of the market value of the residence homestead of the | ||
| surviving spouse of a veteran who died as a result of a condition or | ||
| disease that is presumed under federal law to have been | ||
| service-connected." | ||
| TO: | Honorable Morgan Meyer, Chair, House Committee on Ways & Means |
| FROM: | Jerry McGinty, Director, Legislative Budget Board |
| IN RE: | HJR133 by Turner (Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a veteran who died as a result of a condition or disease that is presumed under federal law to have been service-connected.), As Introduced |
| Source Agencies: | 304 Comptroller of Public Accounts |
| LBB Staff: | JMc, KK, SD, BRI |
Explore more bills from this author and on related topics
Common questions about HJR133
HJR 133 places a constitutional amendment on the November 4, 2025, ballot to authorize property tax exemptions for surviving spouses of veterans who died from federally presumed service-connected diseases (e. g. , PACT Act conditions).
HJR133 was authored by Texas Representative Chris Turner during the Regular Session.
HJR133 was signed into law by Governor Greg Abbott on May 28, 2025.
HJR133 is enforced by Texas Comptroller of Public Accounts and County Appraisal Districts.
The compliance urgency for HJR133 is rated as "low". Businesses and organizations should review the requirements and timeline to ensure timely compliance.
The cost impact of HJR133 is estimated as "low". This may vary based on industry and implementation requirements.
HJR133 addresses topics including disabilities, persons with, health, health--other diseases & medical conditions, military & veterans and property interests.
Need help with Government Relations, Lobbying, or compliance? JD Key Consulting has the expertise you're looking for.
