Texas 2011 - 82nd Regular

Texas Senate Bill SJR14 Compare Versions

The same version is selected twice. Please select two different versions to compare.

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	By: Van de Putte, et al. S.J.R. No. 14
2	2	(Anderson of McLennan, Pickett, McClendon, Farias,
3	3	Lozano)
4	4
5	5
6	6	proposing a constitutional amendment authorizing the legislature
7	7	to provide for an exemption from ad valorem taxation of all or part
8	8	of the market value of the residence homestead of the surviving
9	9	spouse of a 100 percent or totally disabled veteran.
10	10	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
12	12	is amended by adding Subsections (j) and (k) to read as follows:
13	13	(j) The legislature by general law may provide that the
14	14	surviving spouse of a 100 percent or totally disabled veteran who
15	15	qualified for an exemption in accordance with Subsection (i) of
16	16	this section from ad valorem taxation of all or part of the market
17	17	value of the disabled veteran's residence homestead when the
18	18	disabled veteran died is entitled to an exemption from ad valorem
19	19	taxation of the same portion of the market value of the same
20	20	property to which the disabled veteran's exemption applied if:
21	21	(1) the surviving spouse has not remarried since the
22	22	death of the disabled veteran; and
23	23	(2) the property:
24	24	(A) was the residence homestead of the surviving
25	25	spouse when the disabled veteran died; and
26	26	(B) remains the residence homestead of the
27	27	surviving spouse.
28	28	(k) The legislature by general law may provide that if a
29	29	surviving spouse who qualifies for an exemption in accordance with
30	30	Subsection (j) of this section subsequently qualifies a different
31	31	property as the surviving spouse's residence homestead, the
32	32	surviving spouse is entitled to an exemption from ad valorem
33	33	taxation of the subsequently qualified homestead in an amount equal
34	34	to the dollar amount of the exemption from ad valorem taxation of
35	35	the former homestead in accordance with Subsection (j) of this
36	36	section in the last year in which the surviving spouse received an
37	37	exemption in accordance with that subsection for that homestead if
38	38	the surviving spouse has not remarried since the death of the
39	39	disabled veteran.
40	40	SECTION 2. The following temporary provision is added to
41	41	the Texas Constitution:
42	42	TEMPORARY PROVISION. (a) This temporary provision applies
43	43	to the constitutional amendment proposed by the 82nd Legislature,
44	44	Regular Session, 2011, authorizing the legislature to provide for
45	45	an exemption from ad valorem taxation of all or part of the market
46	46	value of the residence homestead of the surviving spouse of a 100
47	47	percent or totally disabled veteran.
48	48	(b) Sections 1-b(j) and (k), Article VIII, of this
49	49	constitution take effect January 1, 2012, and apply only to a tax
50	50	year beginning on or after that date.
51	51	(c) This temporary provision expires January 1, 2013.
52	52	SECTION 3. This proposed constitutional amendment shall be
53	53	submitted to the voters at an election to be held November 8, 2011.
54	54	The ballot shall be printed to permit voting for or against the
55	55	proposition: "The constitutional amendment authorizing the
56	56	legislature to provide for an exemption from ad valorem taxation of
57	57	all or part of the market value of the residence homestead of the
58	58	surviving spouse of a 100 percent or totally disabled veteran."