| 1 | 1 | | 81R1575 JE-D |
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| 2 | 2 | | By: Eiland H.J.R. No. 64 |
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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 a political |
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| 7 | 7 | | subdivision to exempt from ad valorem taxation the total assessed |
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| 8 | 8 | | value of the residence homestead of a member of a reserve component |
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| 9 | 9 | | of the United States armed forces who is serving on active duty |
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| 10 | 10 | | during a war or national emergency. |
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| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 13 | 13 | | is amended by adding Subsection (j) to read as follows: |
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| 14 | 14 | | (j) The governing body of a political subdivision by |
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| 15 | 15 | | official action may exempt from ad valorem taxation the total |
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| 16 | 16 | | assessed value of the residence homestead of a member of a reserve |
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| 17 | 17 | | component of the United States armed forces, including the National |
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| 18 | 18 | | Guard, who is serving on active duty during a war or national |
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| 19 | 19 | | emergency declared in accordance with federal law. As an |
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| 20 | 20 | | alternative, on receipt of a petition signed by at least 20 percent |
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| 21 | 21 | | of the number of qualified voters who voted in the preceding |
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| 22 | 22 | | election of the political subdivision, the governing body shall |
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| 23 | 23 | | call an election to determine by majority vote whether to establish |
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| 24 | 24 | | a tax exemption authorized by this subsection. Where ad valorem tax |
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| 25 | 25 | | has previously been pledged for the payment of debt, the governing |
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| 26 | 26 | | body of the political subdivision may continue to levy and collect |
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| 27 | 27 | | the tax against the value of the homesteads exempted under this |
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| 28 | 28 | | subsection until the debt is discharged if the cessation of the levy |
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| 29 | 29 | | would impair the obligation of the contract by which the debt was |
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| 30 | 30 | | created. The legislature by general law may prescribe requirements |
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| 31 | 31 | | for eligibility for a tax exemption authorized by this subsection |
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| 32 | 32 | | based on the distance of the location where the person is deployed |
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| 33 | 33 | | or stationed on active duty from the person's residence homestead |
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| 34 | 34 | | and the period for which the person is deployed or stationed. |
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| 35 | 35 | | SECTION 2. This proposed constitutional amendment shall be |
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| 36 | 36 | | submitted to the voters at an election to be held November 3, 2009. |
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| 37 | 37 | | The ballot shall be printed to permit voting for or against the |
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| 38 | 38 | | proposition: "The constitutional amendment authorizing a |
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| 39 | 39 | | political subdivision to exempt from ad valorem taxation the total |
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| 40 | 40 | | assessed value of the residence homestead of a member of a reserve |
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| 41 | 41 | | component of the United States armed forces who is serving on active |
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| 42 | 42 | | duty during a war or national emergency." |
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