| 1 | 1 | | 86R2139 SMT-D |
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| 2 | 2 | | By: Miller H.J.R. No. 23 |
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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 member of the armed services of the United States who is |
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| 10 | 10 | | killed or fatally injured in the line of duty. |
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| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 1-b(m), Article VIII, Texas |
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| 13 | 13 | | Constitution, is amended to read as follows: |
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| 14 | 14 | | (m) The legislature by general law may provide that the |
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| 15 | 15 | | surviving spouse of a member of the armed services of the United |
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| 16 | 16 | | States who is killed or fatally injured in the line of duty [in |
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| 17 | 17 | | action] is entitled to an exemption from ad valorem taxation of all |
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| 18 | 18 | | or part of the market value of the surviving spouse's residence |
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| 19 | 19 | | homestead if the surviving spouse has not remarried since the death |
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| 20 | 20 | | of the member of the armed services. |
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| 21 | 21 | | SECTION 2. The following temporary provision is added to |
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| 22 | 22 | | the Texas Constitution: |
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| 23 | 23 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 24 | 24 | | to the constitutional amendment proposed by the 86th Legislature, |
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| 25 | 25 | | Regular Session, 2019, authorizing the legislature to provide for |
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| 26 | 26 | | an exemption from ad valorem taxation of all or part of the market |
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| 27 | 27 | | value of the residence homestead of the surviving spouse of a member |
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| 28 | 28 | | of the armed services of the United States who is killed or fatally |
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| 29 | 29 | | injured in the line of duty. |
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| 30 | 30 | | (b) The amendment to Section 1-b(m), Article VIII, of this |
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| 31 | 31 | | constitution takes effect January 1, 2020, and applies only to a tax |
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| 32 | 32 | | year beginning on or after that date. |
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| 33 | 33 | | (c) This temporary provision expires January 1, 2021. |
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| 34 | 34 | | SECTION 3. This proposed constitutional amendment shall be |
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| 35 | 35 | | submitted to the voters at an election to be held November 5, 2019. |
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| 36 | 36 | | The ballot shall be printed to permit voting for or against the |
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| 37 | 37 | | proposition: "The constitutional amendment authorizing the |
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| 38 | 38 | | legislature to provide for an exemption from ad valorem taxation of |
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| 39 | 39 | | all or part of the market value of the residence homestead of the |
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| 40 | 40 | | surviving spouse of a member of the armed services of the United |
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| 41 | 41 | | States who is killed or fatally injured in the line of duty." |
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