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      H.J.R. No. 133       A JOINT RESOLUTION   proposing a constitutional amendment authorizing the legislature   to provide for an exemption from ad valorem taxation of all or part   of the market value of the residence homestead of the surviving   spouse of a veteran who died as a result of a condition or disease   that is presumed under federal law to have been service-connected.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1-b, Article VIII, Texas Constitution,   is amended by adding Subsections (q) and (r) to read as follows:           (q)     The legislature by general law may provide that the   surviving spouse of a veteran of the armed services of the United   States who died as a result of a condition or disease that is   presumed under federal law to have been service-connected is   entitled to an exemption from ad valorem taxation of all or part of   the market value of the surviving spouse's residence homestead if   the surviving spouse has not remarried since the death of the   veteran.           (r)     The legislature by general law may provide that a   surviving spouse who qualifies for and receives an exemption in   accordance with Subsection (q) of this section and who subsequently   qualifies a different property as the surviving spouse's residence   homestead is entitled to an exemption from ad valorem taxation of   the subsequently qualified homestead in an amount equal to the   dollar amount of the exemption from ad valorem taxation of the first   homestead for which the exemption was received in accordance with   Subsection (q) of this section in the last year in which the   surviving spouse received the exemption in accordance with that   subsection for that homestead if the surviving spouse has not   remarried since the death of the veteran.          SECTION 2.  The following temporary provision is added to   the Texas Constitution:           TEMPORARY PROVISION. (a) This temporary provision applies   to the constitutional amendment proposed by the 89th Legislature,   Regular Session, 2025, authorizing the legislature to provide for   an exemption from ad valorem taxation of all or part of the market   value of the residence homestead of the surviving spouse of a   veteran who died as a result of a condition or disease that is   presumed under federal law to have been service-connected.           (b)     Sections 1-b(q) and (r), Article VIII, of this   constitution take effect January 1, 2026, and apply only to a tax   year beginning on or after that date.           (c)  This temporary provision expires January 1, 2027.          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 permit voting for or against the   proposition: "The constitutional amendment authorizing the   legislature to provide for an exemption from ad valorem taxation of   all or part of the market value of the residence homestead of the   surviving spouse of a veteran who died as a result of a condition or   disease that is presumed under federal law to have been   service-connected."       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.J.R. No. 133 was passed by the House on April   28, 2025, by the following vote:  Yeas 135, Nays 6, 3 present, not   voting.     ______________________________   Chief Clerk of the House                 I certify that H.J.R. No. 133 was passed by the Senate on May   25, 2025, by the following vote:  Yeas 31, Nays 0.     ______________________________   Secretary of the Senate       RECEIVED:  _____________________                      Date                          _____________________               Secretary of State