81R5408 JD-D
By: Martinez H.J.R. No. 59
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt a percentage of the market value of the residence
homesteads of certain partially disabled veterans from ad valorem
taxation.
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 a percentage of the market value of the residence
homestead of a partially disabled veteran that is equal to the
percentage of disability of the disabled veteran and may provide
additional eligibility requirements for the exemption. For
purposes of this subsection, "partially disabled veteran" means a
disabled veteran as described by Section 2(b) of this article who is
certified as having a disability rating of less than 100 percent. A
limitation or restriction on a disabled veteran's entitlement to an
exemption under Section 2(b) of this article, or on the amount of an
exemption under Section 2(b), does not apply to an exemption under
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 a
percentage of the market value of the residence homesteads of
certain partially disabled veterans from ad valorem taxation.
(b) Section 1-b(j), Article VIII, of this constitution
takes effect January 1, 2010, and applies only to a tax year
beginning on or after that date.
(c) This temporary provision expires January 1, 2011.
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 a percentage of the market value of the
residence homesteads of certain partially disabled veterans from ad
valorem taxation."