83R13090 CJC-D
By: Lucio S.J.R. No. 59
A JOINT RESOLUTION
proposing a constitutional amendment to exempt from county ad
valorem taxation a portion of the value of the residence homestead
of a veteran of the United States armed services who has been
honorably discharged.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-a, Article VIII, Texas Constitution,
is amended to read as follows:
Sec. 1-a. (a) The several counties of the State are
authorized to levy ad valorem taxes upon all property within their
respective boundaries for county purposes, except the first Three
Thousand Dollars ($3,000) value of residential homesteads of
married or unmarried adults, including those living alone, not to
exceed thirty cents (30ยข) on each One Hundred Dollars ($100)
valuation, in addition to all other ad valorem taxes authorized by
the Constitution of this State, provided the revenue derived
therefrom shall be used for construction and maintenance of Farm to
Market Roads or for Flood Control, except as herein otherwise
provided.
(b) A veteran of the United States armed services who has
been honorably discharged is entitled to an exemption from the
taxes imposed under Subsection (a) of this section of $10,000, or a
greater amount as provided by this subsection, of the assessed
value of the veteran's residence homestead. In a tax year, the
commissioners court may increase the amount of the exemption
provided by this section from the amount of the exemption in the
county for the preceding tax year in an amount equal to $5,000,
provided that the total amount of the exemption may not exceed
$75,000. Once the amount of the exemption is increased, the
commissioners court may not reduce the amount of the exemption in
future years. A veteran who is eligible to receive an exemption
under this subsection may not receive the exemption provided by
Subsection (a) of this section. If a veteran who is eligible to
receive an exemption under this subsection is also eligible to
receive an exemption from county taxes authorized by Section 1-b(b)
of this article, the veteran may not receive both exemptions but is
entitled to receive the exemption in the greater amount.
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, to exempt from county ad valorem taxation a
portion of the value of the residence homestead of a veteran of the
United States armed services who has been honorably discharged.
(b) The amendment to Section 1-a, Article VIII, of this
constitution takes effect beginning with the tax year that begins
January 1, 2014.
(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 to exempt from county ad
valorem taxation a portion of the value of the residence homestead
of a veteran of the United States armed services who has been
honorably discharged."