Texas 2015 - 84th Regular

Texas House Bill HJR51 Compare Versions

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

Old	New	Differences
1	1	84R330 CJC-D
2	2	By: Muñoz, Jr. H.J.R. No. 51
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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 all or part
8	8	of the market value of the residence homestead of the surviving
9	9	spouse of a 100 percent or totally disabled veteran who died before
10	10	the law authorizing a residence homestead exemption for such a
11	11	veteran took effect.
12	12	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
14	14	is amended by adding Subsection (j-1) and amending Subsection (k)
15	15	to read as follows:
16	16	(j-1) The legislature by general law may provide that the
17	17	surviving spouse of a disabled veteran who would have qualified for
18	18	an exemption from ad valorem taxation of all or part of the market
19	19	value of the disabled veteran's residence homestead under
20	20	Subsection (i) of this section if that subsection had been in effect
21	21	on the date the disabled veteran died is entitled to an exemption
22	22	from ad valorem taxation of the same portion of the market value of
23	23	the same property to which the disabled veteran's exemption would
24	24	have applied if the surviving spouse otherwise meets the
25	25	requirements of Subsection (j) of this section.
26	26	(k) The legislature by general law may provide that if a
27	27	surviving spouse who qualifies for an exemption in accordance with
28	28	Subsection (j) or (j-1) of this section subsequently qualifies a
29	29	different property as the surviving spouse's residence homestead,
30	30	the surviving spouse is entitled to an exemption from ad valorem
31	31	taxation of the subsequently qualified homestead in an amount equal
32	32	to the dollar amount of the exemption from ad valorem taxation of
33	33	the former homestead in accordance with Subsection (j) or (j-1) of
34	34	this section in the last year in which the surviving spouse received
35	35	an exemption in accordance with the applicable [that] subsection
36	36	for that homestead if the surviving spouse has not remarried since
37	37	the death of the disabled veteran.
38	38	SECTION 2. The following temporary provision is added to
39	39	the Texas Constitution:
40	40	TEMPORARY PROVISION. (a) This temporary provision applies
41	41	to the constitutional amendment proposed by the 84th Legislature,
42	42	Regular Session, 2015, authorizing the legislature to exempt from
43	43	ad valorem taxation all or part of the market value of the residence
44	44	homestead of certain surviving spouses of 100 percent or totally
45	45	disabled veterans.
46	46	(b) The amendments to Section 1-b, Article VIII, of this
47	47	constitution take effect January 1, 2016, and apply only to ad
48	48	valorem taxes imposed for a tax year beginning on or after that
49	49	date.
50	50	(c) This temporary provision expires January 1, 2017.
51	51	SECTION 3. This proposed constitutional amendment shall be
52	52	submitted to the voters at an election to be held November 3, 2015.
53	53	The ballot shall be printed to permit voting for or against the
54	54	proposition: "The constitutional amendment authorizing the
55	55	legislature to provide for an exemption from ad valorem taxation of
56	56	all or part of the market value of the residence homestead of the
57	57	surviving spouse of a 100 percent or totally disabled veteran who
58	58	died before the law authorizing a residence homestead exemption for
59	59	such a veteran took effect."