By: Bonnen of Brazoria, et al. H.J.R. No. 75
(Senate Sponsor - Taylor of Galveston)
(In the Senate - Received from the House April 27, 2015;
May 6, 2015, read first time and referred to Committee on Finance;
May 14, 2015, reported favorably by the following vote: Yeas 14,
Nays 0; May 14, 2015, sent to printer.)
Click here to see the committee vote
HOUSE JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of all or part
of the market value of the residence homestead of the surviving
spouse of a 100 percent or totally disabled veteran who died before
the law authorizing a residence homestead exemption for such a
veteran took effect.
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 (j-1) and amending Subsection (k)
to read as follows:
(j-1) The legislature by general law may provide that the
surviving spouse of a disabled veteran who would have qualified for
an exemption from ad valorem taxation of all or part of the market
value of the disabled veteran's residence homestead under
Subsection (i) of this section if that subsection had been in effect
on the date the disabled veteran died is entitled to an exemption
from ad valorem taxation of the same portion of the market value of
the same property to which the disabled veteran's exemption would
have applied if the surviving spouse otherwise meets the
requirements of Subsection (j) of this section.
(k) The legislature by general law may provide that if a
surviving spouse who qualifies for an exemption in accordance with
Subsection (j) or (j-1) of this section subsequently qualifies a
different property as the surviving spouse's residence homestead,
the surviving spouse is entitled to an exemption from ad valorem
taxation of the subsequently qualified homestead in an amount equal
to the dollar amount of the exemption from ad valorem taxation of
the former homestead in accordance with Subsection (j) or (j-1) of
this section in the last year in which the surviving spouse received
an exemption in accordance with the applicable [that] subsection
for that homestead if the surviving spouse has not remarried since
the death of the disabled veteran.
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 from
ad valorem taxation all or part of the market value of the residence
homestead of certain surviving spouses of 100 percent or totally
disabled veterans.
(b) The amendments to Section 1-b, Article VIII, of this
constitution take effect January 1, 2016, and apply 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 provide for an exemption from ad valorem taxation of
all or part of the market value of the residence homestead of the
surviving spouse of a 100 percent or totally disabled veteran who
died before the law authorizing a residence homestead exemption for
such a veteran took effect."
* * * * *