Texas 2013 - 83rd Regular

Texas House Bill HJR24 Compare Versions

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1	1	By: Perry, et al. (Senate Sponsor - Van de Putte) H.J.R. No. 24
2	2	(In the Senate - Received from the House May 8, 2013;
3	3	May 10, 2013, read first time and referred to Committee on Finance;
4	4	May 20, 2013, reported favorably by the following vote:
5	5	Yeas 14, Nays 0; May 20, 2013, sent to printer.)
6	6
7	7
8	8	HOUSE JOINT RESOLUTION
9	9	proposing a constitutional amendment authorizing the legislature
10	10	to provide for an exemption from ad valorem taxation of part of the
11	11	market value of the residence homestead of a partially disabled
12	12	veteran or the surviving spouse of a partially disabled veteran if
13	13	the residence homestead was donated to the disabled veteran by a
14	14	charitable organization.
15	15	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
16	16	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
17	17	is amended by amending Subsection (j) and adding Subsection (l) to
18	18	read as follows:
19	19	(j) The legislature by general law may provide that the
20	20	surviving spouse of a [100 percent or totally] disabled veteran who
21	21	qualified for an exemption in accordance with Subsection (i) or (l)
22	22	of this section from ad valorem taxation of all or part of the
23	23	market value of the disabled veteran's residence homestead when the
24	24	disabled veteran died is entitled to an exemption from ad valorem
25	25	taxation of the same portion of the market value of the same
26	26	property to which the disabled veteran's exemption applied if:
27	27	(1) the surviving spouse has not remarried since the
28	28	death of the disabled veteran; and
29	29	(2) the property:
30	30	(A) was the residence homestead of the surviving
31	31	spouse when the disabled veteran died; and
32	32	(B) remains the residence homestead of the
33	33	surviving spouse.
34	34	(l) The legislature by general law may provide that a
35	35	partially disabled veteran is entitled to an exemption from ad
36	36	valorem taxation of a percentage of the market value of the disabled
37	37	veteran's residence homestead that is equal to the percentage of
38	38	disability of the disabled veteran if the residence homestead was
39	39	donated to the disabled veteran by a charitable organization at no
40	40	cost to the disabled veteran. The legislature by general law may
41	41	provide additional eligibility requirements for the exemption. For
42	42	purposes of this subsection, "partially disabled veteran" means a
43	43	disabled veteran as described by Section 2(b) of this article who is
44	44	certified as having a disability rating of less than 100 percent. A
45	45	limitation or restriction on a disabled veteran's entitlement to an
46	46	exemption under Section 2(b) of this article, or on the amount of an
47	47	exemption under Section 2(b), does not apply to an exemption under
48	48	this subsection.
49	49	SECTION 2. This proposed constitutional amendment shall be
50	50	submitted to the voters at an election to be held November 5, 2013.
51	51	The ballot shall be printed to permit voting for or against the
52	52	proposition: "The constitutional amendment authorizing the
53	53	legislature to provide for an exemption from ad valorem taxation of
54	54	part of the market value of the residence homestead of a partially
55	55	disabled veteran or the surviving spouse of a partially disabled
56	56	veteran if the residence homestead was donated to the disabled
57	57	veteran by a charitable organization."
58	58	* * * * *