| 1 | 1 | | 81R7618 UM-D |
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| 2 | 2 | | By: Carona S.J.R. No. 33 |
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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 from ad valorem taxation the residence homestead of the |
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| 8 | 8 | | surviving spouse of a 100 percent or totally disabled veteran or the |
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| 9 | 9 | | principal place of residence of the surviving minor children of |
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| 10 | 10 | | such a disabled veteran in an amount equal to the amount of the |
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| 11 | 11 | | residence homestead exemption to which the disabled veteran was |
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| 12 | 12 | | entitled on the same property. |
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| 13 | 13 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 15 | 15 | | is amended by adding Subsection (j) to read as follows: |
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| 16 | 16 | | (j) The legislature by general law may provide that the |
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| 17 | 17 | | surviving spouse and surviving minor children of a 100 percent or |
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| 18 | 18 | | totally disabled veteran who received an exemption under Subsection |
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| 19 | 19 | | (i) of this section are entitled to an exemption for the same |
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| 20 | 20 | | property in an amount equal to the amount of the exemption received |
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| 21 | 21 | | by the disabled veteran if: |
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| 22 | 22 | | (1) the property was the residence homestead of the |
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| 23 | 23 | | surviving spouse or the principal residence of the surviving minor |
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| 24 | 24 | | children when the disabled veteran died; and |
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| 25 | 25 | | (2) remains the residence homestead of the surviving |
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| 26 | 26 | | spouse or the principal residence of the surviving minor children. |
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| 27 | 27 | | SECTION 2. The following temporary provision is added to |
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| 28 | 28 | | the Texas Constitution: |
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| 29 | 29 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 30 | 30 | | to the constitutional amendment proposed by the 81st Legislature, |
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| 31 | 31 | | Regular Session, 2009, authorizing the legislature to exempt from |
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| 32 | 32 | | ad valorem taxation the residence homestead of the surviving spouse |
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| 33 | 33 | | of a 100 percent or totally disabled veteran or the principal place |
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| 34 | 34 | | of residence of the surviving minor children of such a disabled |
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| 35 | 35 | | veteran in an amount equal to the amount of the residence homestead |
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| 36 | 36 | | exemption to which the disabled veteran was entitled. |
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| 37 | 37 | | (b) Section 1-b(j), Article VIII, of this constitution |
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| 38 | 38 | | takes effect January 1, 2010, and applies only to a tax year |
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| 39 | 39 | | beginning on or after that date. |
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| 40 | 40 | | (c) This temporary provision expires January 1, 2011. |
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| 41 | 41 | | SECTION 3. This proposed constitutional amendment shall be |
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| 42 | 42 | | submitted to the voters at an election to be held November 3, 2009. |
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| 43 | 43 | | The ballot shall be printed to permit voting for or against the |
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| 44 | 44 | | proposition: "The constitutional amendment authorizing the |
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| 45 | 45 | | legislature to exempt from ad valorem taxation the residence |
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| 46 | 46 | | homestead of the surviving spouse of a 100 percent or totally |
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| 47 | 47 | | disabled veteran or the principal place of residence of the |
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| 48 | 48 | | surviving minor children of such a disabled veteran in an amount |
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| 49 | 49 | | equal to the amount of the residence homestead exemption to which |
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| 50 | 50 | | the disabled veteran was entitled on the same property." |
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