| 1 | 1 | | 85R13851 CJC-D |
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| 2 | 2 | | By: White H.J.R. No. 105 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
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| 7 | 7 | | to provide for an exemption from ad valorem taxation of all or part |
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| 8 | 8 | | of the market value of the residence homestead of the surviving |
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| 9 | 9 | | spouse of a 100 percent or totally disabled veteran regardless of |
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| 10 | 10 | | whether the property was the residence homestead of the surviving |
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| 11 | 11 | | spouse when the disabled veteran died and harmonizing certain |
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| 12 | 12 | | related provisions of the constitution. |
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| 13 | 13 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 15 | 15 | | is amended by amending Subsections (j), (j-1), and (k) and adding |
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| 16 | 16 | | Subsection (j-2) to read as follows: |
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| 17 | 17 | | (j) The legislature by general law may provide that the |
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| 18 | 18 | | surviving spouse of a disabled veteran who qualified for an |
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| 19 | 19 | | exemption in accordance with Subsection (i) of this section from ad |
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| 20 | 20 | | valorem taxation of all or part of the market value of the disabled |
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| 21 | 21 | | veteran's residence homestead when the disabled veteran died is |
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| 22 | 22 | | entitled to an exemption from ad valorem taxation of all or part of |
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| 23 | 23 | | the market value of the surviving spouse's residence homestead if |
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| 24 | 24 | | the surviving spouse has not remarried since the death of the |
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| 25 | 25 | | disabled veteran. |
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| 26 | 26 | | (j-1) The legislature by general law may provide that the |
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| 27 | 27 | | surviving spouse of a disabled veteran who qualified for an |
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| 28 | 28 | | exemption in accordance with Subsection [or] (l) of this section |
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| 29 | 29 | | from ad valorem taxation of all or part of the market value of the |
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| 30 | 30 | | disabled veteran's residence homestead when the disabled veteran |
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| 31 | 31 | | died is entitled to an exemption from ad valorem taxation of the |
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| 32 | 32 | | same portion of the market value of the same property to which the |
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| 33 | 33 | | disabled veteran's exemption applied if: |
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| 34 | 34 | | (1) the surviving spouse has not remarried since the |
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| 35 | 35 | | death of the disabled veteran; and |
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| 36 | 36 | | (2) the property: |
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| 37 | 37 | | (A) was the residence homestead of the surviving |
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| 38 | 38 | | spouse when the disabled veteran died; and |
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| 39 | 39 | | (B) remains the residence homestead of the |
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| 40 | 40 | | surviving spouse. |
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| 41 | 41 | | (j-2) [(j-1)] The legislature by general law may provide |
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| 42 | 42 | | that the surviving spouse of a disabled veteran who would have |
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| 43 | 43 | | qualified for an exemption from ad valorem taxation of all or part |
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| 44 | 44 | | of the market value of the disabled veteran's residence homestead |
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| 45 | 45 | | under Subsection (i) of this section if that subsection had been in |
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| 46 | 46 | | effect on the date the disabled veteran died is entitled to an |
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| 47 | 47 | | exemption from ad valorem taxation of all or part of the market |
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| 48 | 48 | | value of the surviving spouse's residence homestead if the |
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| 49 | 49 | | surviving spouse has not remarried since the death of the disabled |
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| 50 | 50 | | veteran [the same portion of the market value of the same property |
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| 51 | 51 | | to which the disabled veteran's exemption would have applied if the |
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| 52 | 52 | | surviving spouse otherwise meets the requirements of Subsection (j) |
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| 53 | 53 | | of this section]. |
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| 54 | 54 | | (k) The legislature by general law may provide that if a |
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| 55 | 55 | | surviving spouse who qualifies for an exemption in accordance with |
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| 56 | 56 | | Subsection (j), [or] (j-1), or (j-2) of this section subsequently |
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| 57 | 57 | | qualifies a different property as the surviving spouse's residence |
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| 58 | 58 | | homestead, the surviving spouse is entitled to an exemption from ad |
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| 59 | 59 | | valorem taxation of the subsequently qualified homestead in an |
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| 60 | 60 | | amount equal to the dollar amount of the exemption from ad valorem |
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| 61 | 61 | | taxation of the former homestead in accordance with Subsection (j), |
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| 62 | 62 | | [or] (j-1), or (j-2) of this section in the last year in which the |
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| 63 | 63 | | surviving spouse received an exemption in accordance with the |
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| 64 | 64 | | applicable subsection for that homestead if the surviving spouse |
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| 65 | 65 | | has not remarried since the death of the disabled veteran. |
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| 66 | 66 | | SECTION 2. Section 1-b(l), Article VIII, Texas |
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| 67 | 67 | | Constitution, as proposed by H.J.R. 62, 83rd Legislature, Regular |
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| 68 | 68 | | Session, 2013, is redesignated as Section 1-b(m), Article VIII, |
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| 69 | 69 | | Texas Constitution, to read as follows: |
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| 70 | 70 | | (m) [(l)] The legislature by general law may provide that |
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| 71 | 71 | | the surviving spouse of a member of the armed services of the United |
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| 72 | 72 | | States who is killed in action is entitled to an exemption from ad |
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| 73 | 73 | | valorem taxation of all or part of the market value of the surviving |
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| 74 | 74 | | spouse's residence homestead if the surviving spouse has not |
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| 75 | 75 | | remarried since the death of the member of the armed services. |
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| 76 | 76 | | SECTION 3. Section 1-b(m), Article VIII, Texas |
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| 77 | 77 | | Constitution, is redesignated as Section 1-b(n), Article VIII, |
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| 78 | 78 | | Texas Constitution, and amended to read as follows: |
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| 79 | 79 | | (n) [(m)] The legislature by general law may provide that a |
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| 80 | 80 | | surviving spouse who qualifies for and receives an exemption in |
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| 81 | 81 | | accordance with Subsection (m) [(l)] of this section and who |
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| 82 | 82 | | subsequently qualifies a different property as the surviving |
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| 83 | 83 | | spouse's residence homestead is entitled to an exemption from ad |
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| 84 | 84 | | valorem taxation of the subsequently qualified homestead in an |
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| 85 | 85 | | amount equal to the dollar amount of the exemption from ad valorem |
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| 86 | 86 | | taxation of the first homestead for which the exemption was |
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| 87 | 87 | | received in accordance with Subsection (m) [(l)] of this section in |
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| 88 | 88 | | the last year in which the surviving spouse received the exemption |
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| 89 | 89 | | in accordance with that subsection for that homestead if the |
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| 90 | 90 | | surviving spouse has not remarried since the death of the member of |
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| 91 | 91 | | the armed services. |
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| 92 | 92 | | SECTION 4. This proposed constitutional amendment shall be |
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| 93 | 93 | | submitted to the voters at an election to be held November 7, 2017. |
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| 94 | 94 | | The ballot shall be printed to permit voting for or against the |
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| 95 | 95 | | proposition: "The constitutional amendment authorizing the |
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| 96 | 96 | | legislature to provide for an exemption from ad valorem taxation of |
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| 97 | 97 | | all or part of the market value of the residence homestead of the |
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| 98 | 98 | | surviving spouse of a 100 percent or totally disabled veteran |
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| 99 | 99 | | regardless of whether the property was the residence homestead of |
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| 100 | 100 | | the surviving spouse when the disabled veteran died and harmonizing |
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| 101 | 101 | | certain related provisions of the constitution." |
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