HJR 176 proposes a constitutional amendment to allow the Texas Legislature to provide an exemption from ad valorem taxation on all or part of the market value of the residence homestead of certain disabled first responders. The amendment would also permit the Legislature to extend this exemption to the surviving spouses of disabled first responders, provided they have not remarried and the property remains their homestead. Additionally, if a surviving spouse moves to a new homestead, they would be entitled to an exemption amount equal to what they received on their prior homestead. If passed, the amendment would be submitted for voter approval in the November 4, 2025 election​.