| 1 | 1 | | 81R5408 JD-D |
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| 2 | 2 | | By: Martinez H.J.R. No. 59 |
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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 a percentage of the market value of the residence |
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| 8 | 8 | | homesteads of certain partially disabled veterans from ad valorem |
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| 9 | 9 | | taxation. |
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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 a percentage of the market value of the residence |
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| 15 | 15 | | homestead of a partially disabled veteran that is equal to the |
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| 16 | 16 | | percentage of disability of the disabled veteran and may provide |
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| 17 | 17 | | additional eligibility requirements for the exemption. For |
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| 18 | 18 | | purposes of this subsection, "partially disabled veteran" means a |
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| 19 | 19 | | disabled veteran as described by Section 2(b) of this article who is |
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| 20 | 20 | | certified as having a disability rating of less than 100 percent. A |
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| 21 | 21 | | limitation or restriction on a disabled veteran's entitlement to an |
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| 22 | 22 | | exemption under Section 2(b) of this article, or on the amount of an |
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| 23 | 23 | | exemption under Section 2(b), does not apply to an exemption under |
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| 24 | 24 | | this subsection. |
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| 25 | 25 | | SECTION 2. The following temporary provision is added to |
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| 26 | 26 | | the Texas Constitution: |
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| 27 | 27 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 28 | 28 | | to the constitutional amendment proposed by the 81st Legislature, |
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| 29 | 29 | | Regular Session, 2009, authorizing the legislature to exempt a |
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| 30 | 30 | | percentage of the market value of the residence homesteads of |
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| 31 | 31 | | certain partially disabled veterans from ad valorem taxation. |
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| 32 | 32 | | (b) Section 1-b(j), Article VIII, of this constitution |
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| 33 | 33 | | takes effect January 1, 2010, and applies only to a tax year |
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| 34 | 34 | | beginning on or after that date. |
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| 35 | 35 | | (c) This temporary provision expires January 1, 2011. |
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| 36 | 36 | | SECTION 3. This proposed constitutional amendment shall be |
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| 37 | 37 | | submitted to the voters at an election to be held November 3, 2009. |
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| 38 | 38 | | The ballot shall be printed to permit voting for or against the |
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| 39 | 39 | | proposition: "The constitutional amendment authorizing the |
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| 40 | 40 | | legislature to exempt a percentage of the market value of the |
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| 41 | 41 | | residence homesteads of certain partially disabled veterans from ad |
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| 42 | 42 | | valorem taxation." |
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