Texas 2015 - 84th Regular

Texas House Bill HJR127 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R12529 TJB-D
2	2	By: Bell H.J.R. No. 127
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment authorizing the legislature
7	7	to provide for an exemption from ad valorem taxation of part of the
8	8	market value of the residence homestead of a partially disabled
9	9	veteran or the surviving spouse of a partially disabled veteran if
10	10	the residence homestead was donated to the partially disabled
11	11	veteran by a charitable organization for less than the market value
12	12	of the residence homestead or if the charitable organization
13	13	donated all or part of the purchase price of the residence homestead
14	14	to the partially disabled veteran and harmonizing certain related
15	15	provisions of the Texas Constitution.
16	16	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
17	17	SECTION 1. Section 1-b(j), Article VIII, Texas
18	18	Constitution, is amended to read as follows:
19	19	(j) The legislature by general law may provide that the
20	20	surviving spouse of a disabled veteran who qualified for an
21	21	exemption in accordance with Subsection (i), [or] (l), or (l-1) of
22	22	this section from ad valorem taxation of all or part of the market
23	23	value of the disabled veteran's residence homestead when the
24	24	disabled veteran died is entitled to an exemption from ad valorem
25	25	taxation of the same portion of the market value of the same
26	26	property to which the disabled veteran's exemption applied if:
27	27	(1) the surviving spouse has not remarried since the
28	28	death of the disabled veteran; and
29	29	(2) the property:
30	30	(A) was the residence homestead of the surviving
31	31	spouse when the disabled veteran died; and
32	32	(B) remains the residence homestead of the
33	33	surviving spouse.
34	34	SECTION 2. Section 1-b(l), Article VIII, Texas
35	35	Constitution, as proposed by H.J.R. 24, 83rd Legislature, Regular
36	36	Session, 2013, is amended to read as follows:
37	37	(l) The legislature by general law may provide that a
38	38	partially disabled veteran is entitled to an exemption from ad
39	39	valorem taxation of a percentage of the market value of the disabled
40	40	veteran's residence homestead that is equal to the percentage of
41	41	disability of the disabled veteran if the residence homestead was
42	42	donated to the disabled veteran by a charitable organization for
43	43	less than the market value of the residence homestead, including at
44	44	no cost to the disabled veteran. The legislature by general law may
45	45	provide additional eligibility requirements for the exemption.
46	46	[For purposes of this subsection, "partially disabled veteran"
47	47	means a disabled veteran as described by Section 2(b) of this
48	48	article who is certified as having a disability rating of less than
49	49	100 percent. A limitation or restriction on a disabled veteran's
50	50	entitlement to an exemption under Section 2(b) of this article, or
51	51	on the amount of an exemption under Section 2(b), does not apply to
52	52	an exemption under this subsection.]
53	53	SECTION 3. Section 1-b, Article VIII, Texas Constitution,
54	54	is amended by adding Subsections (l-1), (l-2), and (l-3) to read as
55	55	follows:
56	56	(l-1) The legislature by general law may provide that a
57	57	partially disabled veteran is entitled to an exemption from ad
58	58	valorem taxation of a portion of the market value of the disabled
59	59	veteran's residence homestead equal to the dollar amount of a
60	60	donation made to the disabled veteran by a charitable organization
61	61	for the purpose of purchasing the residence homestead if the
62	62	donation is used by the disabled veteran for that purpose. The
63	63	legislature by general law may provide additional eligibility
64	64	requirements for the exemption.
65	65	(l-2) For purposes of this section, "partially disabled
66	66	veteran" means a disabled veteran as described by Section 2(b) of
67	67	this article who is certified as having a disability rating of less
68	68	than 100 percent.
69	69	(l-3) A limitation or restriction on a disabled veteran's
70	70	entitlement to an exemption under Section 2(b) of this article, or
71	71	on the amount of an exemption under Section 2(b), does not apply to
72	72	an exemption under Subsection (l) or (l-1) of this section.
73	73	SECTION 4. Section 1-b(l), Article VIII, Texas
74	74	Constitution, as proposed by H.J.R. 62, 83rd Legislature, Regular
75	75	Session, 2013, is redesignated as Section 1-b(m), Article VIII,
76	76	Texas Constitution, to read as follows:
77	77	(m) [(l)] The legislature by general law may provide that
78	78	the surviving spouse of a member of the armed services of the United
79	79	States who is killed in action is entitled to an exemption from ad
80	80	valorem taxation of all or part of the market value of the surviving
81	81	spouse's residence homestead if the surviving spouse has not
82	82	remarried since the death of the member of the armed services.
83	83	SECTION 5. Section 1-b(m), Article VIII, Texas
84	84	Constitution, is redesignated as Section 1-b(n), Article VIII,
85	85	Texas Constitution, and amended to read as follows:
86	86	(n) [(m)] The legislature by general law may provide that a
87	87	surviving spouse who qualifies for and receives an exemption in
88	88	accordance with Subsection (m) [(l)] of this section and who
89	89	subsequently qualifies a different property as the surviving
90	90	spouse's residence homestead is entitled to an exemption from ad
91	91	valorem taxation of the subsequently qualified homestead in an
92	92	amount equal to the dollar amount of the exemption from ad valorem
93	93	taxation of the first homestead for which the exemption was
94	94	received in accordance with Subsection (m) [(l)] of this section in
95	95	the last year in which the surviving spouse received the exemption
96	96	in accordance with that subsection for that homestead if the
97	97	surviving spouse has not remarried since the death of the member of
98	98	the armed services.
99	99	SECTION 6. This proposed constitutional amendment shall be
100	100	submitted to the voters at an election to be held November 3, 2015.
101	101	The ballot shall be printed to permit voting for or against the
102	102	proposition: "The constitutional amendment authorizing the
103	103	legislature to provide for an exemption from ad valorem taxation of
104	104	part of the market value of the residence homestead of a partially
105	105	disabled veteran or the surviving spouse of a partially disabled
106	106	veteran if the residence homestead was donated to the partially
107	107	disabled veteran by a charitable organization for less than the
108	108	market value of the residence homestead or if the charitable
109	109	organization donated all or part of the purchase price of the
110	110	residence homestead to the partially disabled veteran and
111	111	harmonizing certain related provisions of the Texas Constitution."