Texas 2013 - 83rd Regular

Texas House Bill HJR21 Compare Versions

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1	1	83R643 CJC-D
2	2	By: Pickett, Moody, Raymond H.J.R. No. 21
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4	4
5	5	A JOINT RESOLUTION
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 who died before
10	10	the law authorizing a residence homestead exemption for such a
11	11	veteran took effect.
12	12	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 1-b(j), Article VIII, Texas
14	14	Constitution, is amended to read as follows:
15	15	(j) The legislature by general law may provide that the
16	16	surviving spouse of a 100 percent or totally disabled veteran who
17	17	qualified for an exemption in accordance with Subsection (i) of
18	18	this section from ad valorem taxation of all or part of the market
19	19	value of the disabled veteran's residence homestead when the
20	20	disabled veteran died, or of a 100 percent or totally disabled
21	21	veteran who would have qualified for an exemption from ad valorem
22	22	taxation of all or part of the market value of the disabled
23	23	veteran's residence homestead if that subsection had been in effect
24	24	on the date the disabled veteran died, is entitled to an exemption
25	25	from ad valorem taxation of the same portion of the market value of
26	26	the same property to which the disabled veteran's exemption
27	27	applied, or to which the disabled veteran's exemption would have
28	28	applied if the exemption had been authorized on the date the
29	29	disabled veteran died, if:
30	30	(1) the surviving spouse has not remarried since the
31	31	death of the disabled veteran; and
32	32	(2) the property:
33	33	(A) was the residence homestead of the surviving
34	34	spouse when the disabled veteran died; and
35	35	(B) remains the residence homestead of the
36	36	surviving spouse.
37	37	SECTION 2. The following temporary provision is added to
38	38	the Texas Constitution:
39	39	TEMPORARY PROVISION. (a) This temporary provision applies
40	40	to the constitutional amendment proposed by the 83rd Legislature,
41	41	Regular Session, 2013, authorizing the legislature to exempt from
42	42	ad valorem taxation all or part of the market value of the residence
43	43	homestead of certain surviving spouses of 100 percent or totally
44	44	disabled veterans.
45	45	(b) The amendment to Section 1-b(j), Article VIII, of this
46	46	constitution takes effect January 1, 2014, and applies only to ad
47	47	valorem taxes imposed for a tax year beginning on or after that
48	48	date.
49	49	(c) This temporary provision expires January 1, 2015.
50	50	SECTION 3. This proposed constitutional amendment shall be
51	51	submitted to the voters at an election to be held November 5, 2013.
52	52	The ballot shall be printed to permit voting for or against the
53	53	proposition: "The constitutional amendment authorizing the
54	54	legislature to provide for an exemption from ad valorem taxation of
55	55	all or part of the market value of the residence homestead of the
56	56	surviving spouse of a 100 percent or totally disabled veteran who
57	57	died before the law authorizing a residence homestead exemption for
58	58	such a veteran took effect."