HJR 187 proposes a constitutional amendment allowing the Texas Legislature to exempt a percentage of the assessed value of property owned by certain disabled veterans from ad valorem taxation. The exemption scale is based on the veteran’s disability rating, replacing the current dollar-based exemption system with percentage-based exemptions. Veterans with a disability rating of 10-30% may receive a 20% exemption, those with 30-50% a 40% exemption, those with 50-70% a 60% exemption, and those with 70-100% an 80% exemption. Veterans rated 100% disabled may receive a full exemption. Additional provisions apply to veterans aged 65 or older with at least a 10% disability rating and those with specific disabilities, such as limb loss or total blindness, who would qualify for an 80% exemption unless already receiving a 100% exemption. The amendment will be placed on the ballot for voter approval on November 4, 2025​.