Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

SJR 77 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for partially disabled veterans and their surviving spouses. The exemption would cover a percentage of a homestead's market value equal to the veteran's disability rating (10% to 99%). This would directly affect veterans certified with a 10-99% disability rating and their surviving spouses who continue living in the same home after the veteran's death. The amendment requires voter approval in November 2025 before it could take effect.