| 1 | 1 | | 81R13822 JE-D |
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| 2 | 2 | | By: Vaught H.J.R. No. 92 |
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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 portion of the assessed value of the residence |
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| 8 | 8 | | homesteads of certain military servicemembers who have served in a |
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| 9 | 9 | | hostile fire or imminent danger pay zone or a combat zone. |
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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 by a political subdivision a portion of the |
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| 15 | 15 | | assessed value of the residence homestead of a person who is a |
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| 16 | 16 | | member or former member of the armed forces of the United States, of |
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| 17 | 17 | | the Texas National Guard or of the National Guard of another state, |
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| 18 | 18 | | or of a reserve component of the armed forces of the United States |
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| 19 | 19 | | and has served in a hostile fire or imminent danger pay zone |
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| 20 | 20 | | designated by the secretary of state of the United States or a |
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| 21 | 21 | | combat zone designated by the president of the United States. The |
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| 22 | 22 | | legislature may provide for the computation of the amount of the |
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| 23 | 23 | | exemption based on the period of that service and may provide that a |
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| 24 | 24 | | person may not claim an exemption in more than one tax year for the |
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| 25 | 25 | | same period of service. Where ad valorem taxes have previously been |
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| 26 | 26 | | pledged for the payment of debt, the taxing officers of a political |
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| 27 | 27 | | subdivision may continue to levy and collect the taxes against the |
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| 28 | 28 | | value of homesteads exempted under this subsection until the debt |
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| 29 | 29 | | is discharged if the cessation of the levy would impair the |
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| 30 | 30 | | obligation of the contract by which the debt was created. The |
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| 31 | 31 | | legislature shall provide for formulas to protect school districts |
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| 32 | 32 | | against all or part of the revenue loss incurred by the |
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| 33 | 33 | | implementation of this subsection. |
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| 34 | 34 | | SECTION 2. This proposed constitutional amendment shall be |
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| 35 | 35 | | submitted to the voters at an election to be held November 3, 2009. |
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| 36 | 36 | | The ballot shall be printed to permit voting for or against the |
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| 37 | 37 | | proposition: "The constitutional amendment authorizing the |
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| 38 | 38 | | legislature to exempt a portion of the assessed value of the |
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| 39 | 39 | | residence homesteads of certain military servicemembers who have |
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| 40 | 40 | | served in a hostile fire or imminent danger pay zone or a combat |
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| 41 | 41 | | zone." |
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