84R5261 LEH-D
By: Sheets H.J.R. No. 67
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt all or part of the residence homesteads of certain
disabled veterans from ad valorem taxation.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(i), Article VIII, Texas
Constitution, is amended to read as follows:
(i) The legislature by general law may exempt from ad
valorem taxation all or part of the market value of the residence
homestead of a disabled veteran who is certified as having a
service-connected disability with a disability rating of at least
80 [100] percent [or totally disabled] and may provide additional
eligibility requirements for the exemption. For purposes of this
subsection, "disabled veteran" means a disabled veteran as
described by Section 2(b) of this article.
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 the legislature to exempt all or
part of the residence homesteads of certain disabled veterans from
ad valorem taxation.
(b) The amendment to Section 1-b(i), Article VIII, of this
constitution takes effect January 1, 2016, and applies only to ad
valorem taxes imposed for a tax year beginning on or after that
date.
(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 the
legislature to exempt all or part of the residence homesteads of
certain disabled veterans from ad valorem taxation."