Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.

HJR 72 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for the primary residence of an adult with an intellectual or developmental disability. This exemption would apply only if the disabled adult is related to the property owner or trustee within the third degree of blood relation (e.g., cousins or closer). The exemption amount would match the existing homestead tax break for primary residences. The amendment must be approved by voters in the November 2025 election.