86R6147 LHC-D
By: Sanford H.J.R. No. 131
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation a percentage of the assessed
value of the residence homestead of a partially disabled veteran
based on the disability rating of the veteran.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 2(b), Article VIII, Texas Constitution,
is amended to read as follows:
(b) The legislature by general law [Legislature] may[, by
general law,] exempt property owned by a disabled veteran or by the
surviving spouse and surviving minor children of a disabled
veteran. A disabled veteran is a veteran of the armed services of
the United States who is classified as disabled by the United States
Department of Veterans Affairs [Veterans' Administration] or by a
successor to that agency or by the military service in which the
veteran served. A veteran who is certified as having a disability
of less than 10 percent is not entitled to an exemption. A veteran
having a disability rating of not less than 10 percent but less than
30 percent may be granted an exemption from taxation for property
valued at up to $5,000. A veteran having a disability rating of not
less than 30 percent but less than 50 percent may be granted an
exemption from taxation for property valued at up to $7,500. A
veteran having a disability rating of not less than 50 percent but
less than 70 percent may be granted an exemption from taxation for
property valued at up to $10,000. A veteran who has a disability
rating of 70 percent or more, or a veteran who has a disability
rating of not less than 10 percent and has attained the age of 65, or
a disabled veteran whose disability consists of the loss or loss of
use of one or more limbs, total blindness in one or both eyes, or
paraplegia, may be granted an exemption from taxation for property
valued at up to $12,000. The spouse and children of any member of
the United States Armed Forces who dies while on active duty may be
granted an exemption from taxation for property valued at up to
$5,000. A veteran who is certified as having a disability rating of
at least 10 percent but less than 100 percent may be granted an
exemption from taxation of a percentage of the assessed value of the
disabled veteran's residence homestead that is equal to the
percentage of disability of the disabled veteran. A disabled
veteran who qualifies for more than one exemption authorized by
this subsection is entitled to only one exemption but may choose the
greatest exemption for which the veteran qualifies. A deceased
disabled veteran's surviving spouse and children may be granted an
exemption which in the aggregate is equal to the dollar amount of
the exemption to which the veteran was entitled when the veteran
died.
SECTION 2. Section 2(d), Article VIII, Texas Constitution,
is repealed.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2019.
The ballot shall be printed to provide for voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to exempt from ad valorem taxation a percentage of the
assessed value of the residence homestead of a partially disabled
veteran based on the disability rating of the veteran."