84R1821 CJC-D
By: Lucio III H.J.R. No. 42
A JOINT RESOLUTION
proposing a constitutional amendment authorizing a local option
exemption from ad valorem taxation by a county of 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-b, Article VIII, Texas Constitution,
is amended by adding Subsection (p) to read as follows:
(p) The commissioners court of a county by official action
may provide that a veteran of the United States armed services who
has been honorably discharged is entitled to an exemption from ad
valorem taxation by the county 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 subsection
from the amount of the exemption in the county for the preceding tax
year by 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. If a veteran who is
eligible to receive an exemption under this subsection is also
eligible to receive an exemption from taxation by a county
authorized by Subsection (b) of this section, 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 84th Legislature,
Regular Session, 2015, authorizing a local option exemption from ad
valorem taxation by a county of 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-b, Article VIII, of this
constitution takes effect beginning with the tax year that begins
January 1, 2016.
(c) This temporary provision expires January 1, 2017.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 3, 2015.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing a local
option exemption from ad valorem taxation by a county of a portion
of the value of the residence homestead of a veteran of the United
States armed services who has been honorably discharged."