1 | 1 | | By: Van de Putte S.J.R. No. 16 |
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2 | 2 | | (In the Senate - Filed January 8, 2013; January 29, 2013, |
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3 | 3 | | read first time and referred to Committee on Finance; |
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4 | 4 | | April 29, 2013, reported adversely, with favorable Committee |
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5 | 5 | | Substitute by the following vote: Yeas 12, Nays 0; April 29, 2013, |
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6 | 6 | | sent to printer.) |
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7 | 7 | | COMMITTEE SUBSTITUTE FOR S.J.R. No. 16 By: Hegar |
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8 | 8 | | |
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9 | 9 | | |
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10 | 10 | | SENATE JOINT RESOLUTION |
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11 | 11 | | proposing a constitutional amendment authorizing the legislature |
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12 | 12 | | to provide for an exemption from ad valorem taxation of all or part |
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13 | 13 | | of the market value of the residence homestead of the surviving |
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14 | 14 | | spouse of a member of the armed services of the United States who is |
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15 | 15 | | killed in action. |
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16 | 16 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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17 | 17 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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18 | 18 | | is amended by adding Subsections (l) and (m) to read as follows: |
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19 | 19 | | (l) The legislature by general law may provide that the |
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20 | 20 | | surviving spouse of a member of the armed services of the United |
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21 | 21 | | States who is killed in action is entitled to an exemption from ad |
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22 | 22 | | valorem taxation of all or part of the market value of the surviving |
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23 | 23 | | spouse's residence homestead if the surviving spouse has not |
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24 | 24 | | remarried since the death of the member of the armed services. |
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25 | 25 | | (m) The legislature by general law may provide that a |
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26 | 26 | | surviving spouse who qualifies for and receives an exemption in |
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27 | 27 | | accordance with Subsection (l) of this section and who subsequently |
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28 | 28 | | qualifies a different property as the surviving spouse's residence |
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29 | 29 | | homestead is entitled to an exemption from ad valorem taxation of |
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30 | 30 | | the subsequently qualified homestead in an amount equal to the |
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31 | 31 | | dollar amount of the exemption from ad valorem taxation of the first |
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32 | 32 | | homestead for which the exemption was received in accordance with |
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33 | 33 | | Subsection (l) of this section in the last year in which the |
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34 | 34 | | surviving spouse received the exemption in accordance with that |
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35 | 35 | | subsection for that homestead if the surviving spouse has not |
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36 | 36 | | remarried since the death of the member of the armed services. |
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37 | 37 | | SECTION 2. The following temporary provision is added to |
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38 | 38 | | the Texas Constitution: |
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39 | 39 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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40 | 40 | | to the constitutional amendment proposed by the 83rd Legislature, |
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41 | 41 | | Regular Session, 2013, authorizing the legislature to provide for |
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42 | 42 | | an exemption from ad valorem taxation of all or part of the market |
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43 | 43 | | value of the residence homestead of the surviving spouse of a member |
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44 | 44 | | of the armed services of the United States who is killed in action. |
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45 | 45 | | (b) Sections 1-b(l) and (m), Article VIII, of this |
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46 | 46 | | constitution take effect January 1, 2014, and apply only to a tax |
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47 | 47 | | year beginning on or after that date. |
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48 | 48 | | (c) This temporary provision expires January 1, 2015. |
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49 | 49 | | SECTION 3. This proposed constitutional amendment shall be |
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50 | 50 | | submitted to the voters at an election to be held November 5, 2013. |
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51 | 51 | | The ballot shall be printed to permit voting for or against the |
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52 | 52 | | proposition: "The constitutional amendment authorizing the |
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53 | 53 | | legislature to provide for an exemption from ad valorem taxation of |
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54 | 54 | | all or part of the market value of the residence homestead of the |
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55 | 55 | | surviving spouse of a member of the armed services of the United |
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56 | 56 | | States who is killed in action." |
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57 | 57 | | * * * * * |
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