85S10049 SMT-D
By: Bohac H.J.R. No. 20
A 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 a Purple Heart
recipient or the surviving spouse of a Purple Heart recipient.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsections (q), (r), and (s) to read as
follows:
(q) The legislature by general law may exempt from ad
valorem taxation all or part of the market value of the residence
homestead of a Purple Heart recipient. The legislature by general
law may define "Purple Heart recipient" for purposes of this
section and may provide additional eligibility requirements for the
exemption authorized by this subsection.
(r) The legislature by general law may provide that the
surviving spouse of a Purple Heart recipient who qualified for an
exemption in accordance with Subsection (q) of this section from ad
valorem taxation of all or part of the market value of the Purple
Heart recipient's residence homestead when the Purple Heart
recipient 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 Purple Heart recipient's exemption applied if:
(1) the surviving spouse has not remarried since the
death of the Purple Heart recipient; and
(2) the property:
(A) was the residence homestead of the surviving
spouse when the Purple Heart recipient died; and
(B) remains the residence homestead of the
surviving spouse.
(s) The legislature by general law may provide that if a
surviving spouse who qualifies for an exemption in accordance with
Subsection (r) 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 (r) of this
section in the last year in which the surviving spouse received an
exemption in accordance with that subsection for that homestead if
the surviving spouse has not remarried since the death of the Purple
Heart recipient.
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 85th Legislature,
1st Called Session, 2017, authorizing the legislature to exempt
from ad valorem taxation all or part of the market value of the
residence homestead of a Purple Heart recipient or the surviving
spouse of a Purple Heart recipient.
(b) Sections 1-b(q), (r), and (s), Article VIII, of this
constitution take effect January 1, 2018, 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, 2019.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2017.
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 a
Purple Heart recipient or the surviving spouse of a Purple Heart
recipient."