89S20015 LHC-D     By: LaHood H.J.R. No. 19       A JOINT RESOLUTION   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.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1-b, Article VIII, Texas Constitution,   is amended by amending Subsection (j) and adding Subsection (s) to   read as follows:          (j)  The legislature by general law may provide that the   surviving spouse of a disabled veteran who qualified for an   exemption in accordance with Subsection (i), [or] (l), or (s) of   this section from ad valorem taxation of all or part of the market   value of the disabled veteran's residence homestead when the   disabled veteran died is entitled to an exemption from ad valorem   taxation of the same portion of the market value of the same   property to which the disabled veteran's exemption applied if:                (1)  the surviving spouse has not remarried since the   death of the disabled veteran; and                (2)  the property:                      (A)  was the residence homestead of the surviving   spouse when the disabled veteran died; and                      (B)  remains the residence homestead of the   surviving spouse.          (s)  The legislature by general law may provide that a   partially disabled veteran is entitled to an exemption from ad   valorem taxation of a percentage of the market value of the disabled   veteran's residence homestead that is equal to the percentage of   disability of the disabled veteran. The legislature by general law   may provide additional eligibility requirements for the exemption.   For purposes of this subsection, "partially disabled veteran" means   a disabled veteran as described by Section 2(b) of this article who   is certified as having a disability rating of at least 10 percent   but less than 100 percent. A limitation or restriction on a   disabled veteran's entitlement to an exemption under Section 2(b)   of this article, or on the amount of an exemption under Section   2(b), does not apply to an exemption under this subsection.          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held May 2, 2026. The   ballot shall be printed to permit voting for or against the   proposition: "The 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."