By: Van de Putte, et al. S.J.R. No. 14
(Anderson of McLennan, Pickett, McClendon, Farias,
Lozano)
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of all or part
of the market value of the residence homestead of the surviving
spouse of a 100 percent or totally 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
qualified for an exemption in accordance with Subsection (i) of
this section from ad valorem taxation of all or part of the market
value of the disabled veteran's residence homestead when the
disabled veteran died is entitled to an exemption from ad valorem
taxation of the same portion of the market value of the same
property to which the disabled veteran's exemption applied 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.
(k) The legislature by general law may provide that if a
surviving spouse who qualifies for an exemption in accordance with
Subsection (j) of this section subsequently qualifies a different
property as the surviving spouse's residence homestead, the
surviving spouse is entitled to an exemption from ad valorem
taxation of the subsequently qualified homestead in an amount equal
to the dollar amount of the exemption from ad valorem taxation of
the former homestead in accordance with Subsection (j) of this
section in the last year in which the surviving spouse received an
exemption in accordance with that subsection for that homestead if
the surviving spouse has not remarried since the death of the
disabled veteran.
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
an exemption from ad valorem taxation of all or part of the market
value of the residence homestead of the surviving spouse of a 100
percent or totally disabled veteran.
(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 an exemption from ad valorem taxation of
all or part of the market value of the residence homestead of the
surviving spouse of a 100 percent or totally disabled veteran."