S.J.R. 35 proposes an amendment to the Texas Constitution to change the scope of the authorization for the legislature by general law to provide for a property tax exemption of all or part of the market value of the residence homestead of the surviving spouse of a member of the U.S. armed services who is killed in action so that it applies instead with respect to the surviving spouse of a U.S. armed services member who is killed or fatally injured in the line of duty. The amendment takes effect January 1, 2022, and applies only to a tax year beginning on or after that date.