Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation all or part of the market value of the residence homesteads of certain disabled veterans and their surviving spouses.

HJR 117 proposes a constitutional amendment that would allow Texas lawmakers to create a property tax exemption for certain disabled veterans' primary homes. It specifically targets veterans certified with a service-connected disability rating of 60 percent or higher (or totally disabled), as well as their surviving spouses. If approved by voters in November 2025, the exemption would apply to property taxes for tax years beginning January 1, 2026, and would require the legislature to establish eligibility rules through future laws. This is a constitutional change requiring voter approval, not an immediate law.