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 homesteads of certain disabled first responders and their surviving spouses.

HJR 176 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for the primary homes of disabled first responders and their surviving spouses. If passed, the exemption would cover all or part of a home’s market value, with eligibility defined by the legislature (e.g., qualifying as a "first responder" and meeting disability criteria). Surviving spouses would retain the exemption if they don’t remarry and keep the home as their primary residence, and could transfer the exemption amount to a new home if they move. The amendment requires voter approval in the November 2025 election.