By: Cook H.J.R. No. 25       A JOINT RESOLUTION   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.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 2(b), Article VIII, Texas Constitution,   is amended to read as follows:          (b)  The legislature by general law [Legislature] may[, by   general law,] exempt property owned by a disabled veteran or by the   surviving spouse and surviving minor children of a disabled   veteran. A disabled veteran is a veteran of the armed services of   the United States who is classified as disabled by the United States   Department of Veterans Affairs [Veterans' Administration] or by a   successor to that agency or by the military service in which the   veteran served. A veteran who is certified as having a disability   of less than 10 percent is not entitled to an exemption. A veteran   having a disability rating of not less than 10 percent but less than   30 percent may be granted an exemption from taxation for property of   20 percent of the assessed value of the property [valued at up to   $5,000]. A veteran having a disability rating of not less than 30   percent but less than 50 percent may be granted an exemption from   taxation for property of 40 percent of the assessed value of the   property [valued at up to $7,500]. A veteran having a disability   rating of not less than 50 percent but less than 70 percent may be   granted an exemption from taxation for property of 60 percent of the   assessed value of the property [valued at up to $10,000]. A veteran   who has a disability rating of not less than 70 percent but less   than 100 percent may be granted an exemption from taxation for   property of 80 percent of the assessed value of the property. A   veteran who has a disability rating of 100 percent may be granted an   exemption from taxation for property of 100 percent of the assessed   value of the property. A [or more, or a] veteran who has a   disability rating of not less than 10 percent and has attained the   age of 65, or a disabled veteran whose disability consists of the   loss or loss of use of one or more limbs, total blindness in one or   both eyes, or paraplegia, may be granted an exemption from taxation   for property of 80 percent of the assessed value of the property,   provided that the veteran does not have a disability rating of 100   percent [valued at up to $12,000]. The spouse and children of any   member of the United States Armed Forces who dies while on active   duty may be granted an exemption from taxation for property valued   at up to $5,000. A deceased disabled veteran's surviving spouse and   children may be granted an exemption which in the aggregate is equal   to the dollar amount of the exemption to which the veteran was   entitled when the veteran died.          SECTION 2.  Section 2(d), Article VIII, Texas Constitution,   is repealed.          SECTION 3.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   The ballot shall be printed to provide for voting for or against the   proposition: "The constitutional amendment authorizing the   legislature to exempt from ad valorem taxation a percentage of the   assessed value of property owned by certain disabled veterans."