83R2256 CJC-D
By: Turner of Tarrant, Flynn, Isaac, H.J.R. No. 62
Hilderbran, et al.
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 member of the armed services of the United States who is
killed in action.
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 (l) and (m) to read as follows:
(l) The legislature by general law may provide that the
surviving spouse of a member of the armed services of the United
States who is killed in action is entitled to an exemption from ad
valorem taxation of all or part of the market value of the surviving
spouse's residence homestead if:
(1) the surviving spouse has not remarried since the
death of the member of the armed services; and
(2) the property was the residence homestead of the
member of the armed services when the member died.
(m) The legislature by general law may provide that if a
surviving spouse who qualifies for an exemption in accordance with
Subsection (l) 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 (l) 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 member
of the armed services.
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 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 member
of the armed services of the United States who is killed in action.
(b) Sections 1-b(l) and (m), Article VIII, of this
constitution take effect January 1, 2014, and apply only to 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 member of the armed services of the United
States who is killed in action."