Texas 2015 - 84th Regular

Texas House Bill HJR75 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Bonnen of Brazoria, et al. H.J.R. No. 75
2		-	(Senate Sponsor - Taylor of Galveston)
3		-	(In the Senate - Received from the House April 27, 2015;
4		-	May 6, 2015, read first time and referred to Committee on Finance;
5		-	May 14, 2015, reported favorably by the following vote: Yeas 14,
6		-	Nays 0; May 14, 2015, sent to printer.)
7		-	Click here to see the committee vote
	1	+	H.J.R. No. 75
8	2
9	3
10		-	HOUSE JOINT RESOLUTION
11		-	proposing a constitutional amendment authorizing the legislature
	4	+	A JOINT RESOLUTION
	5	+	propo
	6	+	sing a constitutional amendment authorizing the legislature
12	7		to provide for an exemption from ad valorem taxation of all or part
13	8		of the market value of the residence homestead of the surviving
14	9		spouse of a 100 percent or totally disabled veteran who died before
15	10		the law authorizing a residence homestead exemption for such a
16	11		veteran took effect.
17	12		BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
18	13		SECTION 1. Section 1-b, Article VIII, Texas Constitution,
19	14		is amended by adding Subsection (j-1) and amending Subsection (k)
20	15		to read as follows:
21	16		(j-1) The legislature by general law may provide that the
22	17		surviving spouse of a disabled veteran who would have qualified for
23	18		an exemption from ad valorem taxation of all or part of the market
24	19		value of the disabled veteran's residence homestead under
25	20		Subsection (i) of this section if that subsection had been in effect
26	21		on the date the disabled veteran died is entitled to an exemption
27	22		from ad valorem taxation of the same portion of the market value of
28	23		the same property to which the disabled veteran's exemption would
29	24		have applied if the surviving spouse otherwise meets the
30	25		requirements of Subsection (j) of this section.
31	26		(k) The legislature by general law may provide that if a
32	27		surviving spouse who qualifies for an exemption in accordance with
33	28		Subsection (j) or (j-1) of this section subsequently qualifies a
34	29		different property as the surviving spouse's residence homestead,
35	30		the surviving spouse is entitled to an exemption from ad valorem
36	31		taxation of the subsequently qualified homestead in an amount equal
37	32		to the dollar amount of the exemption from ad valorem taxation of
38	33		the former homestead in accordance with Subsection (j) or (j-1) of
39	34		this section in the last year in which the surviving spouse received
40	35		an exemption in accordance with the applicable [that] subsection
41	36		for that homestead if the surviving spouse has not remarried since
42	37		the death of the disabled veteran.
43	38		SECTION 2. The following temporary provision is added to
44	39		the Texas Constitution:
45	40		TEMPORARY PROVISION. (a) This temporary provision applies
46	41		to the constitutional amendment proposed by the 84th Legislature,
47	42		Regular Session, 2015, authorizing the legislature to exempt from
48	43		ad valorem taxation all or part of the market value of the residence
49	44		homestead of certain surviving spouses of 100 percent or totally
50	45		disabled veterans.
51	46		(b) The amendments to Section 1-b, Article VIII, of this
52	47		constitution take effect January 1, 2016, and apply only to ad
53	48		valorem taxes imposed for a tax year beginning on or after that
54	49		date.
55	50		(c) This temporary provision expires January 1, 2017.
56	51		SECTION 3. This proposed constitutional amendment shall be
57	52		submitted to the voters at an election to be held November 3, 2015.
58	53		The ballot shall be printed to permit voting for or against the
59	54		proposition: "The constitutional amendment authorizing the
60	55		legislature to provide for an exemption from ad valorem taxation of
61	56		all or part of the market value of the residence homestead of the
62	57		surviving spouse of a 100 percent or totally disabled veteran who
63	58		died before the law authorizing a residence homestead exemption for
64	59		such a veteran took effect."
65		-	* * * * *
	60	+	______________________________ ______________________________
	61	+	President of the Senate Speaker of the House
	62	+	I certify that H.J.R. No. 75 was passed by the House on April
	63	+	22, 2015, by the following vote: Yeas 138, Nays 0, 2 present, not
	64	+	voting.
	65	+	______________________________
	66	+	Chief Clerk of the House
	67	+	I certify that H.J.R. No. 75 was passed by the Senate on May
	68	+	24, 2015, by the following vote: Yeas 27, Nays 2, 1 present, not
	69	+	voting.
	70	+	______________________________
	71	+	Secretary of the Senate
	72	+	RECEIVED: _____________________
	73	+	Date
	74	+	_____________________
	75	+	Secretary of State