Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a percentage of the assessed value of property owned by certain disabled veterans.

HJR 187 proposes a constitutional amendment to allow Texas to exempt certain percentages of property value from ad valorem taxes for qualifying disabled veterans. It directly affects veterans certified by the U.S. Department of Veterans Affairs with disability ratings of 10% or higher, including those with specific disabilities (like loss of limbs or blindness) or who are 65+ with 10%+ disability. The bill establishes tiered exemptions: 20% for 10-29% disability (up to $5,000 value), 40% for 30-49% (up to $7,500), 60% for 50-69% (up to $10,000), 80% for 70-99% or qualifying conditions (up to $12,000), and 100% for 100% disability. Surviving spouses and minor children of disabled veterans or veterans who died on active duty also qualify for similar exemptions. This amendment requires voter approval in the November 2025 election.