83R643 CJC-D
By: Raymond H.J.R. No. 28
A JOINT RESOLUTION
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 who died before
the law authorizing a residence homestead exemption for such a
veteran took effect.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(j), Article VIII, Texas
Constitution, is amended 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, or of a 100 percent or totally disabled
veteran who would have qualified for an exemption from ad valorem
taxation of all or part of the market value of the disabled
veteran's residence homestead if that subsection had been in effect
on the date 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, or to which the disabled veteran's exemption would have
applied if the exemption had been authorized on the date the
disabled veteran died, 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.
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 83rd Legislature,
Regular Session, 2013, authorizing the legislature to exempt from
ad valorem taxation all or part of the market value of the residence
homestead of certain surviving spouses of 100 percent or totally
disabled veterans.
(b) The amendment to Section 1-b(j), Article VIII, of this
constitution takes effect January 1, 2014, and applies only to ad
valorem taxes imposed for a tax year beginning on or after that
date.
(c) This temporary provision expires January 1, 2015.
SECTION 3. 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
all or part of the market value of the residence homestead of the
surviving spouse of a 100 percent or totally disabled veteran who
died before the law authorizing a residence homestead exemption for
such a veteran took effect."