By: Leach H.J.R. No. 44
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of part of the
market value of the residence homestead of a partially disabled
veteran or the surviving spouse of a partially disabled veteran
based on the disability rating of the veteran and harmonizing
certain related provision of the constitution.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(j), Article VIII, Texas
Constitution, is amended to read as follows:
(j) The legislature by general law may provide that the
surviving spouse of a disabled veteran who qualified for an
exemption in accordance with Subsection (i), [or] (l), or (q) of
this section from ad valorem taxation of all or part of the market
value of the disabled veteran's residence homestead when the
disabled veteran 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 disabled veteran's exemption applied if:
(1) the surviving spouse has not remarried since the
death of the disabled veteran; and
(2) the property:
(A) was the residence homestead of the surviving
spouse when the disabled veteran died; and
(B) remains the residence homestead of the
surviving spouse.
SECTION 2. Section 1-b(l), Article VIII, Texas
Constitution, as proposed by H.J.R. 62, 83rd Legislature, Regular
Session, 2013, is redesignated as Section 1-b(m), Article VIII,
Texas Constitution, to read as follows:
(m) [(l)] The legislature by general law may provide that
the surviving spouse of a member of the armed services of the United
States who is killed in action is entitled to an exemption from ad
valorem taxation of all or part of the market value of the surviving
spouse's residence homestead if the surviving spouse has not
remarried since the death of the member of the armed services.
SECTION 3. Section 1-b(m), Article VIII, Texas
Constitution, is redesignated as Section 1-b(n), Article VIII,
Texas Constitution, and amended to read as follows:
(n) [(m)] The legislature by general law may provide that a
surviving spouse who qualifies for and receives an exemption in
accordance with Subsection (m) [(l)] of this section and who
subsequently qualifies a different property as the surviving
spouse's residence homestead 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 first homestead for which the exemption was
received in accordance with Subsection (m) [(l)] of this section in
the last year in which the surviving spouse received the exemption
in accordance with that subsection for that homestead if the
surviving spouse has not remarried since the death of the member of
the armed services.
SECTION 4. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (q) to read as follows:
(q) The legislature by general law may provide that a
partially disabled veteran is entitled to an exemption from ad
valorem taxation of a percentage of the market value of the
disabled veteran's residence homestead that is equal to the
percentage of disability of the disabled veteran. The legislature
by general law may provide additional eligibility requirements for
the exemption. For purposes of this subsection, "partially disabled
veteran" means a disabled veteran as described by Section 2(b) of
this article who is certified as having a disability rating of at
least 80 percent but less than 100 percent. A limitation or
restriction on a disabled veteran's entitlement to an exemption
under Section 2(b) of this article, or on the amount of an
exemption under Section 2(b), does not apply to an exemption under
this subsection.
SECTION 5. 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 permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to provide for an exemption from ad valorem taxation of
part of the market value of the residence homestead of a partially
disabled veteran or the surviving spouse of a partially disabled
veteran based on the disability rating of the veteran and
harmonizing certain related provisions of the constitution."