81R1575 JE-D
By: Eiland H.J.R. No. 64
A JOINT RESOLUTION
proposing a constitutional amendment authorizing a political
subdivision to exempt from ad valorem taxation the total assessed
value of the residence homestead of a member of a reserve component
of the United States armed forces who is serving on active duty
during a war or national emergency.
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 governing body of a political subdivision by
official action may exempt from ad valorem taxation the total
assessed value of the residence homestead of a member of a reserve
component of the United States armed forces, including the National
Guard, who is serving on active duty during a war or national
emergency declared in accordance with federal law. As an
alternative, on receipt of a petition signed by at least 20 percent
of the number of qualified voters who voted in the preceding
election of the political subdivision, the governing body shall
call an election to determine by majority vote whether to establish
a tax exemption authorized by this subsection. Where ad valorem tax
has previously been pledged for the payment of debt, the governing
body of the political subdivision may continue to levy and collect
the tax against the value of the 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 by general law may prescribe requirements
for eligibility for a tax exemption authorized by this subsection
based on the distance of the location where the person is deployed
or stationed on active duty from the person's residence homestead
and the period for which the person is deployed or stationed.
SECTION 2. 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 a
political subdivision to exempt from ad valorem taxation the total
assessed value of the residence homestead of a member of a reserve
component of the United States armed forces who is serving on active
duty during a war or national emergency."