SJR 77 proposes a constitutional amendment to allow the Texas Legislature to provide an ad valorem tax exemption on a portion of the market value of a residence homestead owned by a partially disabled veteran or the surviving spouse of such a veteran. The exemption would be based on the veteran’s disability rating, with eligibility applying to veterans certified with a disability rating of at least 10% but less than 100%. The resolution also includes provisions for eligibility requirements that may be established by law and ensures that surviving spouses who meet certain conditions continue to receive the exemption. The amendment will be submitted to Texas voters for approval in an election on November 4, 2025​.