81R13822 JE-D
By: Vaught H.J.R. No. 92
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt a portion of the assessed value of the residence
homesteads of certain military servicemembers who have served in a
hostile fire or imminent danger pay zone or a combat zone.
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 by a political subdivision a portion of the
assessed value of the residence homestead of a person who is a
member or former member of the armed forces of the United States, of
the Texas National Guard or of the National Guard of another state,
or of a reserve component of the armed forces of the United States
and has served in a hostile fire or imminent danger pay zone
designated by the secretary of state of the United States or a
combat zone designated by the president of the United States. The
legislature may provide for the computation of the amount of the
exemption based on the period of that service and may provide that a
person may not claim an exemption in more than one tax year for the
same period of service. Where ad valorem taxes have previously been
pledged for the payment of debt, the taxing officers of a political
subdivision may continue to levy and collect the taxes against the
value of 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 shall provide for formulas to protect school districts
against all or part of the revenue loss incurred by the
implementation of this subsection.
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 the
legislature to exempt a portion of the assessed value of the
residence homesteads of certain military servicemembers who have
served in a hostile fire or imminent danger pay zone or a combat
zone."