| 1 | 1 | | 81R2882 SMH-F |
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| 2 | 2 | | By: Herrero H.J.R. No. 28 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
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| 7 | 7 | | to exempt from ad valorem taxation a portion of the assessed value |
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| 8 | 8 | | of the residence homesteads of military servicemembers who are |
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| 9 | 9 | | serving on active duty. |
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| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 12 | 12 | | is amended by adding Subsection (j) to read as follows: |
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| 13 | 13 | | (j) The legislature by general law may exempt from ad |
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| 14 | 14 | | valorem taxation by a political subdivision $3,000 of the assessed |
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| 15 | 15 | | value of the residence homestead of a person who is a member of the |
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| 16 | 16 | | armed forces of the United States, a member of the Texas National |
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| 17 | 17 | | Guard or of the National Guard of another state serving on active |
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| 18 | 18 | | duty under an order of the President of the United States, or a |
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| 19 | 19 | | member of a reserve component of the armed forces of the United |
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| 20 | 20 | | States serving on active duty under an order of the President of the |
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| 21 | 21 | | United States. Where ad valorem taxes have previously been pledged |
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| 22 | 22 | | for the payment of debt, the taxing officers of a political |
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| 23 | 23 | | subdivision may continue to levy and collect the taxes against the |
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| 24 | 24 | | value of homesteads exempted under this subsection until the debt |
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| 25 | 25 | | is discharged if the cessation of the levy would impair the |
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| 26 | 26 | | obligation of the contract by which the debt was created. The |
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| 27 | 27 | | legislature shall provide for formulas to protect school districts |
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| 28 | 28 | | against all or part of the revenue loss incurred by the |
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| 29 | 29 | | implementation of this subsection. |
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| 30 | 30 | | SECTION 2. The following temporary provision is added to |
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| 31 | 31 | | the Texas Constitution: |
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| 32 | 32 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 33 | 33 | | to the constitutional amendment proposed by the 81st Legislature, |
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| 34 | 34 | | Regular Session, 2009, authorizing the legislature to exempt from |
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| 35 | 35 | | ad valorem taxation a portion of the assessed value of the residence |
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| 36 | 36 | | homesteads of military servicemembers who are serving on active |
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| 37 | 37 | | duty and expires January 1, 2011. |
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| 38 | 38 | | (b) Except as provided by Subsection (c) of this section, |
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| 39 | 39 | | Section 1-b(j), Article VIII, of this constitution applies only to |
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| 40 | 40 | | ad valorem taxes imposed for a tax year beginning on or after |
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| 41 | 41 | | January 1, 2010. |
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| 42 | 42 | | (c) The legislature by general law enacted before January 1, |
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| 43 | 43 | | 2010, may apply an exemption adopted under Section 1-b(j), Article |
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| 44 | 44 | | VIII, of this constitution to ad valorem taxes imposed for the 2009 |
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| 45 | 45 | | tax year. The general law may provide for the payment of a refund to |
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| 46 | 46 | | a person who qualifies for an exemption adopted under that section |
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| 47 | 47 | | and who paid the ad valorem taxes imposed on the person's residence |
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| 48 | 48 | | homestead for the 2009 tax year. |
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| 49 | 49 | | SECTION 3. This proposed constitutional amendment shall be |
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| 50 | 50 | | submitted to the voters at an election to be held November 3, 2009. |
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| 51 | 51 | | The ballot shall be printed to permit voting for or against the |
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| 52 | 52 | | proposition: "The constitutional amendment authorizing the |
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| 53 | 53 | | legislature to exempt from ad valorem taxation a portion of the |
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| 54 | 54 | | assessed value of the residence homesteads of United States |
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| 55 | 55 | | military servicemembers, including members of the national guard or |
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| 56 | 56 | | military reserves, who are serving on active duty." |
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