82R294 JE-D
By: Lozano H.J.R. No. 76
A JOINT RESOLUTION
proposing a constitutional amendment authorizing an exemption from
ad valorem taxation of the residence homestead of the surviving
spouse of a totally disabled veteran or the principal residence of
the surviving minor children of such a disabled veteran.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsections (j) and (k) 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 under 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 the
property:
(1) was the residence homestead of the surviving
spouse when the disabled veteran died; and
(2) remains the residence homestead of the surviving
spouse.
(k) The legislature by general law may provide that if a 100
percent or totally disabled veteran who received an exemption under
Subsection (i) of this section dies, the owner of the property is
entitled to an exemption for the property in an amount equal to the
amount of the exemption received by the disabled veteran if the
property:
(1) was the principal residence of the disabled
veteran's surviving minor children when the disabled veteran died;
and
(2) remains 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 82nd Legislature,
Regular Session, 2011, authorizing the legislature to provide for
the exemption from ad valorem taxation of the residence homestead
of the surviving spouse of a 100 percent or totally disabled veteran
or the principal 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.
(b) Sections 1-b(j) and (k), Article VIII, of this
constitution take effect January 1, 2012, and apply 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 provide for the exemption from ad valorem taxation
of the residence homestead of the surviving spouse of a 100 percent
or totally disabled veteran or the principal 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."