82R49 UM-D
By: Anderson of McLennan, Farias, McClendon, H.J.R. No. 48
Carter, Miller of Erath, et al.
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 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 of a 100 percent or totally disabled veteran who
received an exemption in accordance with Subsection (i) of this
section is 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 surviving spouse has not remarried since the
death of the disabled veteran; and
(2) the property:
(A) was the residence homestead of the surviving
spouse when the disabled veteran died; and
(B) remains the residence homestead of the
surviving spouse.
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 82nd Legislature,
Regular Session, 2011, authorizing the legislature to exempt from
ad valorem taxation the residence homestead of the surviving spouse
of a 100 percent or totally 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, 2012, and applies only to a tax year
beginning on or after that date.
(c) This temporary provision expires January 1, 2013.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2011.
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 in an amount equal to the amount of the residence
homestead exemption to which the disabled veteran was entitled on
the same property."