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.

This bill proposes a constitutional amendment to allow Texas to create a property tax exemption for surviving spouses of veterans who died from service-connected conditions. Specifically, it would authorize the legislature to exempt all or part of the market value of a surviving spouse's primary home (homestead) from ad valorem taxes, provided the veteran died from a condition presumed service-connected under federal law and the spouse has not remarried. If a spouse moves to a new homestead, they could retain the same tax exemption amount as their previous home. The amendment requires voter approval in November 2025 and would take effect January 1, 2026, if approved.