| 1 | 1 | | 84R11754 TJB/CJC-F |
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| 2 | 2 | | By: Bonnen of Brazoria H.J.R. No. 134 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
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| 7 | 7 | | to provide for an exemption from ad valorem taxation of all or part |
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| 8 | 8 | | of the market value of the residence homestead of the surviving |
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| 9 | 9 | | spouse of a 100 percent or totally disabled veteran who died before |
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| 10 | 10 | | the law authorizing a residence homestead exemption for such a |
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| 11 | 11 | | veteran took effect and authorizing the legislature to exempt from |
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| 12 | 12 | | ad valorem taxation by one or more political subdivisions all or |
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| 13 | 13 | | part of the market value of the tangible personal property a person |
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| 14 | 14 | | owns that consists of inventory. |
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| 15 | 15 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 16 | 16 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 17 | 17 | | is amended by adding Subsection (j-1) and amending Subsection (k) |
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| 18 | 18 | | to read as follows: |
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| 19 | 19 | | (j-1) The legislature by general law may provide that the |
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| 20 | 20 | | surviving spouse of a disabled veteran who would have qualified for |
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| 21 | 21 | | an exemption from ad valorem taxation of all or part of the market |
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| 22 | 22 | | value of the disabled veteran's residence homestead under |
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| 23 | 23 | | Subsection (i) of this section if that subsection had been in effect |
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| 24 | 24 | | on the date the disabled veteran died is entitled to an exemption |
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| 25 | 25 | | from ad valorem taxation of the same portion of the market value of |
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| 26 | 26 | | the same property to which the disabled veteran's exemption would |
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| 27 | 27 | | have applied if the surviving spouse otherwise meets the |
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| 28 | 28 | | requirements of Subsection (j) of this section. |
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| 29 | 29 | | (k) The legislature by general law may provide that if a |
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| 30 | 30 | | surviving spouse who qualifies for an exemption in accordance with |
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| 31 | 31 | | Subsection (j) or (j-1) of this section subsequently qualifies a |
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| 32 | 32 | | different property as the surviving spouse's residence homestead, |
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| 33 | 33 | | the surviving spouse is entitled to an exemption from ad valorem |
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| 34 | 34 | | taxation of the subsequently qualified homestead in an amount equal |
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| 35 | 35 | | to the dollar amount of the exemption from ad valorem taxation of |
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| 36 | 36 | | the former homestead in accordance with Subsection (j) or (j-1) of |
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| 37 | 37 | | this section in the last year in which the surviving spouse received |
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| 38 | 38 | | an exemption in accordance with the applicable [that] subsection |
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| 39 | 39 | | for that homestead if the surviving spouse has not remarried since |
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| 40 | 40 | | the death of the disabled veteran. |
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| 41 | 41 | | SECTION 2. Article VIII, Texas Constitution, is amended by |
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| 42 | 42 | | adding Section 1-r to read as follows: |
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| 43 | 43 | | Sec. 1-r. (a) The legislature by general law may exempt from |
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| 44 | 44 | | ad valorem taxation by one or more political subdivisions all or |
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| 45 | 45 | | part of the market value of the tangible personal property a person |
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| 46 | 46 | | owns that consists of inventory. |
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| 47 | 47 | | (b) The legislature by general law may provide additional |
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| 48 | 48 | | eligibility requirements for the exemption authorized by this |
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| 49 | 49 | | section. |
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| 50 | 50 | | SECTION 3. The following temporary provision is added to |
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| 51 | 51 | | the Texas Constitution: |
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| 52 | 52 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 53 | 53 | | to the constitutional amendment proposed by the 84th Legislature, |
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| 54 | 54 | | Regular Session, 2015, authorizing the legislature to exempt from |
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| 55 | 55 | | ad valorem taxation all or part of the market value of the residence |
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| 56 | 56 | | homestead of certain surviving spouses of 100 percent or totally |
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| 57 | 57 | | disabled veterans. |
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| 58 | 58 | | (b) The amendments to Section 1-b, Article VIII, of this |
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| 59 | 59 | | constitution take effect January 1, 2016, and apply only to ad |
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| 60 | 60 | | valorem taxes imposed for a tax year beginning on or after that |
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| 61 | 61 | | date. |
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| 62 | 62 | | (c) This temporary provision expires January 1, 2017. |
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| 63 | 63 | | SECTION 4. This proposed constitutional amendment shall be |
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| 64 | 64 | | submitted to the voters at an election to be held November 3, 2015. |
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| 65 | 65 | | The ballot shall be printed to permit voting for or against the |
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| 66 | 66 | | proposition: "The constitutional amendment authorizing the |
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| 67 | 67 | | legislature to provide for an exemption from ad valorem taxation of |
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| 68 | 68 | | all or part of the market value of the residence homestead of the |
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| 69 | 69 | | surviving spouse of a 100 percent or totally disabled veteran who |
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| 70 | 70 | | died before the law authorizing a residence homestead exemption for |
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| 71 | 71 | | such a veteran took effect and authorizing the legislature to |
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| 72 | 72 | | exempt from ad valorem taxation by one or more political |
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| 73 | 73 | | subdivisions all or part of the market value of the tangible |
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| 74 | 74 | | personal property a person owns that consists of inventory." |
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