| 1 | 1 | | 84R1821 CJC-D |
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| 2 | 2 | | By: Lucio III H.J.R. No. 42 |
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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 a local option |
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| 7 | 7 | | exemption from ad valorem taxation by a county of a portion of the |
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| 8 | 8 | | value of the residence homestead of a veteran of the United States |
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| 9 | 9 | | armed services who has been honorably discharged. |
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| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 12 | 12 | | is amended by adding Subsection (p) to read as follows: |
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| 13 | 13 | | (p) The commissioners court of a county by official action |
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| 14 | 14 | | may provide that a veteran of the United States armed services who |
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| 15 | 15 | | has been honorably discharged is entitled to an exemption from ad |
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| 16 | 16 | | valorem taxation by the county of $10,000, or a greater amount as |
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| 17 | 17 | | provided by this subsection, of the assessed value of the veteran's |
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| 18 | 18 | | residence homestead. In a tax year, the commissioners court may |
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| 19 | 19 | | increase the amount of the exemption provided by this subsection |
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| 20 | 20 | | from the amount of the exemption in the county for the preceding tax |
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| 21 | 21 | | year by an amount equal to $5,000, provided that the total amount of |
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| 22 | 22 | | the exemption may not exceed $75,000. Once the amount of the |
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| 23 | 23 | | exemption is increased, the commissioners court may not reduce the |
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| 24 | 24 | | amount of the exemption in future years. If a veteran who is |
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| 25 | 25 | | eligible to receive an exemption under this subsection is also |
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| 26 | 26 | | eligible to receive an exemption from taxation by a county |
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| 27 | 27 | | authorized by Subsection (b) of this section, the veteran may not |
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| 28 | 28 | | receive both exemptions but is entitled to receive the exemption in |
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| 29 | 29 | | the greater amount. |
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| 30 | 30 | | SECTION 2. The following temporary provision is added to |
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| 31 | 31 | | the Texas Constitution: |
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| 32 | 32 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 33 | 33 | | to the constitutional amendment proposed by the 84th Legislature, |
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| 34 | 34 | | Regular Session, 2015, authorizing a local option exemption from ad |
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| 35 | 35 | | valorem taxation by a county of a portion of the value of the |
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| 36 | 36 | | residence homestead of a veteran of the United States armed |
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| 37 | 37 | | services who has been honorably discharged. |
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| 38 | 38 | | (b) The amendment to Section 1-b, Article VIII, of this |
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| 39 | 39 | | constitution takes effect beginning with the tax year that begins |
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| 40 | 40 | | January 1, 2016. |
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| 41 | 41 | | (c) This temporary provision expires January 1, 2017. |
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| 42 | 42 | | SECTION 3. This proposed constitutional amendment shall be |
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| 43 | 43 | | submitted to the voters at an election to be held November 3, 2015. |
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| 44 | 44 | | The ballot shall be printed to permit voting for or against the |
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| 45 | 45 | | proposition: "The constitutional amendment authorizing a local |
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| 46 | 46 | | option exemption from ad valorem taxation by a county of a portion |
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| 47 | 47 | | of the value of the residence homestead of a veteran of the United |
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| 48 | 48 | | States armed services who has been honorably discharged." |
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