Texas 2017 - 85th 1st C.S.

Texas House Bill HJR20 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85S10049 SMT-D
2	2	By: Bohac H.J.R. No. 20
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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 all or part
8	8	of the market value of the residence homestead of a Purple Heart
9	9	recipient or the surviving spouse of a Purple Heart recipient.
10	10	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
12	12	is amended by adding Subsections (q), (r), and (s) to read as
13	13	follows:
14	14	(q) The legislature by general law may exempt from ad
15	15	valorem taxation all or part of the market value of the residence
16	16	homestead of a Purple Heart recipient. The legislature by general
17	17	law may define "Purple Heart recipient" for purposes of this
18	18	section and may provide additional eligibility requirements for the
19	19	exemption authorized by this subsection.
20	20	(r) The legislature by general law may provide that the
21	21	surviving spouse of a Purple Heart recipient who qualified for an
22	22	exemption in accordance with Subsection (q) of this section from ad
23	23	valorem taxation of all or part of the market value of the Purple
24	24	Heart recipient's residence homestead when the Purple Heart
25	25	recipient died is entitled to an exemption from ad valorem taxation
26	26	of the same portion of the market value of the same property to
27	27	which the Purple Heart recipient's exemption applied if:
28	28	(1) the surviving spouse has not remarried since the
29	29	death of the Purple Heart recipient; and
30	30	(2) the property:
31	31	(A) was the residence homestead of the surviving
32	32	spouse when the Purple Heart recipient died; and
33	33	(B) remains the residence homestead of the
34	34	surviving spouse.
35	35	(s) The legislature by general law may provide that if a
36	36	surviving spouse who qualifies for an exemption in accordance with
37	37	Subsection (r) of this section subsequently qualifies a different
38	38	property as the surviving spouse's residence homestead, the
39	39	surviving spouse is entitled to an exemption from ad valorem
40	40	taxation of the subsequently qualified homestead in an amount equal
41	41	to the dollar amount of the exemption from ad valorem taxation of
42	42	the former homestead in accordance with Subsection (r) of this
43	43	section in the last year in which the surviving spouse received an
44	44	exemption in accordance with that subsection for that homestead if
45	45	the surviving spouse has not remarried since the death of the Purple
46	46	Heart recipient.
47	47	SECTION 2. The following temporary provision is added to
48	48	the Texas Constitution:
49	49	TEMPORARY PROVISION. (a) This temporary provision applies
50	50	to the constitutional amendment proposed by the 85th Legislature,
51	51	1st Called Session, 2017, authorizing the legislature to exempt
52	52	from ad valorem taxation all or part of the market value of the
53	53	residence homestead of a Purple Heart recipient or the surviving
54	54	spouse of a Purple Heart recipient.
55	55	(b) Sections 1-b(q), (r), and (s), Article VIII, of this
56	56	constitution take effect January 1, 2018, and apply only to ad
57	57	valorem taxes imposed for a tax year beginning on or after that
58	58	date.
59	59	(c) This temporary provision expires January 1, 2019.
60	60	SECTION 3. 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	all or part of the market value of the residence homestead of a
66	66	Purple Heart recipient or the surviving spouse of a Purple Heart
67	67	recipient."