81R2882 SMH-F
By: Herrero H.J.R. No. 28
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation a portion of the assessed value
of the residence homesteads of military servicemembers who are
serving on active duty.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (j) to read as follows:
(j) The legislature by general law may exempt from ad
valorem taxation by a political subdivision $3,000 of the assessed
value of the residence homestead of a person who is a member of the
armed forces of the United States, a member of the Texas National
Guard or of the National Guard of another state serving on active
duty under an order of the President of the United States, or a
member of a reserve component of the armed forces of the United
States serving on active duty under an order of the President of the
United States. Where ad valorem taxes have previously been pledged
for the payment of debt, the taxing officers of a political
subdivision may continue to levy and collect the taxes against the
value of homesteads exempted under this subsection until the debt
is discharged if the cessation of the levy would impair the
obligation of the contract by which the debt was created. The
legislature shall provide for formulas to protect school districts
against all or part of the revenue loss incurred by the
implementation of this subsection.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 81st Legislature,
Regular Session, 2009, authorizing the legislature to exempt from
ad valorem taxation a portion of the assessed value of the residence
homesteads of military servicemembers who are serving on active
duty and expires January 1, 2011.
(b) Except as provided by Subsection (c) of this section,
Section 1-b(j), Article VIII, of this constitution applies only to
ad valorem taxes imposed for a tax year beginning on or after
January 1, 2010.
(c) The legislature by general law enacted before January 1,
2010, may apply an exemption adopted under Section 1-b(j), Article
VIII, of this constitution to ad valorem taxes imposed for the 2009
tax year. The general law may provide for the payment of a refund to
a person who qualifies for an exemption adopted under that section
and who paid the ad valorem taxes imposed on the person's residence
homestead for the 2009 tax year.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 3, 2009.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to exempt from ad valorem taxation a portion of the
assessed value of the residence homesteads of United States
military servicemembers, including members of the national guard or
military reserves, who are serving on active duty."