| 1 | 1 | | 85R994 TJB-D |
|---|
| 2 | 2 | | By: Creighton S.J.R. No. 23 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 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 part of the |
|---|
| 8 | 8 | | market value of the residence homestead of a partially disabled |
|---|
| 9 | 9 | | veteran or the surviving spouse of a partially disabled veteran if |
|---|
| 10 | 10 | | the residence homestead was donated to the disabled veteran by a |
|---|
| 11 | 11 | | charitable organization for less than the market value of the |
|---|
| 12 | 12 | | residence homestead and harmonizing certain related provisions of |
|---|
| 13 | 13 | | the Texas Constitution. |
|---|
| 14 | 14 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 15 | 15 | | SECTION 1. Section 1-b(l), Article VIII, Texas |
|---|
| 16 | 16 | | Constitution, as proposed by H.J.R. 24, 83rd Legislature, Regular |
|---|
| 17 | 17 | | Session, 2013, is amended to read as follows: |
|---|
| 18 | 18 | | (l) The legislature by general law may provide that a |
|---|
| 19 | 19 | | partially disabled veteran is entitled to an exemption from ad |
|---|
| 20 | 20 | | valorem taxation of a percentage of the market value of the disabled |
|---|
| 21 | 21 | | veteran's residence homestead that is equal to the percentage of |
|---|
| 22 | 22 | | disability of the disabled veteran if the residence homestead was |
|---|
| 23 | 23 | | donated to the disabled veteran by a charitable organization for |
|---|
| 24 | 24 | | less than the market value of the residence homestead, including at |
|---|
| 25 | 25 | | no cost to the disabled veteran. The legislature by general law may |
|---|
| 26 | 26 | | provide additional eligibility requirements for the exemption. For |
|---|
| 27 | 27 | | purposes of this subsection, "partially disabled veteran" means a |
|---|
| 28 | 28 | | disabled veteran as described by Section 2(b) of this article who is |
|---|
| 29 | 29 | | certified as having a disability rating of less than 100 percent. A |
|---|
| 30 | 30 | | limitation or restriction on a disabled veteran's entitlement to an |
|---|
| 31 | 31 | | exemption under Section 2(b) of this article, or on the amount of an |
|---|
| 32 | 32 | | exemption under Section 2(b), does not apply to an exemption under |
|---|
| 33 | 33 | | this subsection. |
|---|
| 34 | 34 | | SECTION 2. Section 1-b(l), Article VIII, Texas |
|---|
| 35 | 35 | | Constitution, as proposed by H.J.R. 62, 83rd Legislature, Regular |
|---|
| 36 | 36 | | Session, 2013, is redesignated as Section 1-b(m), Article VIII, |
|---|
| 37 | 37 | | Texas Constitution, to read as follows: |
|---|
| 38 | 38 | | (m) [(l)] The legislature by general law may provide that |
|---|
| 39 | 39 | | the surviving spouse of a member of the armed services of the United |
|---|
| 40 | 40 | | States who is killed in action is entitled to an exemption from ad |
|---|
| 41 | 41 | | valorem taxation of all or part of the market value of the surviving |
|---|
| 42 | 42 | | spouse's residence homestead if the surviving spouse has not |
|---|
| 43 | 43 | | remarried since the death of the member of the armed services. |
|---|
| 44 | 44 | | SECTION 3. Section 1-b(m), Article VIII, Texas |
|---|
| 45 | 45 | | Constitution, is redesignated as Section 1-b(n), Article VIII, |
|---|
| 46 | 46 | | Texas Constitution, and amended to read as follows: |
|---|
| 47 | 47 | | (n) [(m)] The legislature by general law may provide that a |
|---|
| 48 | 48 | | surviving spouse who qualifies for and receives an exemption in |
|---|
| 49 | 49 | | accordance with Subsection (m) [(l)] of this section and who |
|---|
| 50 | 50 | | subsequently qualifies a different property as the surviving |
|---|
| 51 | 51 | | spouse's residence homestead is entitled to an exemption from ad |
|---|
| 52 | 52 | | valorem taxation of the subsequently qualified homestead in an |
|---|
| 53 | 53 | | amount equal to the dollar amount of the exemption from ad valorem |
|---|
| 54 | 54 | | taxation of the first homestead for which the exemption was |
|---|
| 55 | 55 | | received in accordance with Subsection (m) [(l)] of this section in |
|---|
| 56 | 56 | | the last year in which the surviving spouse received the exemption |
|---|
| 57 | 57 | | in accordance with that subsection for that homestead if the |
|---|
| 58 | 58 | | surviving spouse has not remarried since the death of the member of |
|---|
| 59 | 59 | | the armed services. |
|---|
| 60 | 60 | | SECTION 4. This proposed constitutional amendment shall be |
|---|
| 61 | 61 | | submitted to the voters at an election to be held November 7, 2017. |
|---|
| 62 | 62 | | The ballot shall be printed to permit voting for or against the |
|---|
| 63 | 63 | | proposition: "The constitutional amendment authorizing the |
|---|
| 64 | 64 | | legislature to provide for an exemption from ad valorem taxation of |
|---|
| 65 | 65 | | part of the market value of the residence homestead of a partially |
|---|
| 66 | 66 | | disabled veteran or the surviving spouse of a partially disabled |
|---|
| 67 | 67 | | veteran if the residence homestead was donated to the disabled |
|---|
| 68 | 68 | | veteran by a charitable organization for less than the market value |
|---|
| 69 | 69 | | of the residence homestead and harmonizing certain related |
|---|
| 70 | 70 | | provisions of the Texas Constitution." |
|---|