According to the Legislative Budget Board (LBB), the passage of HJR 133 is not expected to have any ongoing fiscal impact on the state, apart from the one-time cost associated with publishing the proposed constitutional amendment. The publication cost is estimated at $191,689​.

Because the proposed amendment merely grants the Legislature the authority—but not the obligation—to create a property tax exemption for the surviving spouses of certain veterans, there is no automatic or direct fiscal consequence. Any actual fiscal impact resulting from a tax exemption would depend on future enabling legislation (specifically, HB 2508, which is tied to this resolution).

Similarly, no immediate fiscal impact on local governments (such as cities, counties, or school districts) is anticipated from the passage of the amendment itself. If enabling legislation were passed and exemptions implemented, local property tax revenues could potentially decline, but that would be addressed in the fiscal note of the associated legislation, not this resolution.

Texas Policy Research recommends that lawmakers vote YES on HJR 133 because it addresses a real and meaningful gap in current Texas law. The measure ensures that surviving spouses of veterans who die from conditions presumed to be service-connected under federal law receive the property tax protections their families deserve. It rightfully extends the principle of honoring military sacrifice beyond the narrow administrative requirement of a 100 percent disability rating. In doing so, it strengthens individual liberty, protects private property rights, and promotes personal responsibility for those left behind.

However, this recommendation does not come without serious concern. Each additional property tax exemption, no matter how worthy the cause, incrementally narrows the overall tax base. As exemptions proliferate, they shift the property tax burden onto those who do not qualify, thereby eroding tax neutrality and complicating future fiscal planning. This is a problematic trend that risks making the system more inequitable over time.

Thus, while HJR 133 merits approval on the basis of justice for military families, it should also serve as a cautionary moment. Texas policymakers must eventually confront the larger structural issue: continuing to carve out exemptions without broader reform exacerbates inefficiencies and unintended inequities in the property tax system. Support for this resolution should be paired with a renewed commitment to comprehensive, principled tax reform rather than piecemeal relief.

• Individual Liberty: The bill empowers surviving spouses of veterans by reducing their property tax burden, allowing them to maintain control over their homes and financial futures without undue interference from government-imposed costs. It directly supports the right to secure and maintain private property, particularly for families who have already sacrificed for the nation.
• Personal Responsibility: By helping surviving spouses maintain stability, the bill promotes self-reliance rather than forcing families into financial hardship that could lead to greater dependence on state assistance. It recognizes that surviving spouses often face diminished financial security following the death of a veteran and offers limited, targeted relief that enables them to remain self-sufficient.
• Free Enterprise: The bill does not interfere with or promote free enterprise in a significant way. Indirectly, helping individuals remain homeowners can promote stable, vibrant local economies because it prevents sudden displacement or foreclosures that might otherwise harm neighborhoods.
• Private Property Rights: Property tax burdens can threaten ownership if they become unaffordable. By easing the property tax obligations of surviving spouses, the resolution defends the principle that ownership should not be so precarious as to be lost due to government taxation, especially for individuals tied to national service.
• Limited Government: Although the bill is narrowly tailored and does not create a new bureaucracy, it does continue the trend of using exemptions to manage fairness in taxation rather than fundamentally reforming the tax structure. Each new exemption creates additional complexity in the tax system, making government involvement in tax administration incrementally less limited.

• HB 2508 (Enabled by)