By: Perry, et al. (Senate Sponsor - Van de Putte) H.J.R. No. 24
(In the Senate - Received from the House May 8, 2013;
May 10, 2013, read first time and referred to Committee on Finance;
May 20, 2013, reported favorably by the following vote:
Yeas 14, Nays 0; May 20, 2013, sent to printer.)
HOUSE JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of part of the
market value of the residence homestead of a partially disabled
veteran or the surviving spouse of a partially disabled veteran if
the residence homestead was donated to the disabled veteran by a
charitable organization.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by amending Subsection (j) and adding Subsection (l) 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) or (l)
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.
(l) The legislature by general law may provide that a
partially disabled veteran is entitled to an exemption from ad
valorem taxation of a percentage of the market value of the disabled
veteran's residence homestead that is equal to the percentage of
disability of the disabled veteran if the residence homestead was
donated to the disabled veteran by a charitable organization at no
cost to the disabled veteran. The legislature by general law may
provide additional eligibility requirements for the exemption. For
purposes of this subsection, "partially disabled veteran" means a
disabled veteran as described by Section 2(b) of this article who is
certified as having a disability rating of less than 100 percent. A
limitation or restriction on a disabled veteran's entitlement to an
exemption under Section 2(b) of this article, or on the amount of an
exemption under Section 2(b), does not apply to an exemption under
this subsection.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2013.
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
part of the market value of the residence homestead of a partially
disabled veteran or the surviving spouse of a partially disabled
veteran if the residence homestead was donated to the disabled
veteran by a charitable organization."
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