81R7618 UM-D
By: Carona S.J.R. No. 33
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation the residence homestead of the
surviving spouse of a 100 percent or totally disabled veteran or the
principal place of residence of the surviving minor children of
such a disabled veteran in an amount equal to the amount of the
residence homestead exemption to which the disabled veteran was
entitled on the same property.
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 provide that the
surviving spouse and surviving minor children of a 100 percent or
totally disabled veteran who received an exemption under Subsection
(i) of this section are entitled to an exemption for the same
property in an amount equal to the amount of the exemption received
by the disabled veteran if:
(1) the property was the residence homestead of the
surviving spouse or the principal residence of the surviving minor
children when the disabled veteran died; and
(2) remains the residence homestead of the surviving
spouse or the principal residence of the surviving minor children.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 81st Legislature,
Regular Session, 2009, authorizing the legislature to exempt from
ad valorem taxation the residence homestead of the surviving spouse
of a 100 percent or totally disabled veteran or the principal place
of residence of the surviving minor children of such a disabled
veteran in an amount equal to the amount of the residence homestead
exemption to which the disabled veteran was entitled.
(b) Section 1-b(j), Article VIII, of this constitution
takes effect January 1, 2010, and applies only to a tax year
beginning on or after that date.
(c) This temporary provision expires January 1, 2011.
SECTION 3. 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 from ad valorem taxation the residence
homestead of the surviving spouse of a 100 percent or totally
disabled veteran or the principal place of residence of the
surviving minor children of such a disabled veteran in an amount
equal to the amount of the residence homestead exemption to which
the disabled veteran was entitled on the same property."