| 2 | 3 | | |
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| 3 | 4 | | |
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| 4 | 5 | | proposing a constitutional amendment authorizing the legislature |
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| 5 | 6 | | to provide for an exemption from ad valorem taxation of all or part |
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| 6 | 7 | | of the market value of the residence homestead of the surviving |
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| 7 | 8 | | spouse of a member of the armed services of the United States who is |
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| 8 | 9 | | killed or fatally injured in the line of duty. |
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| 9 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 11 | | SECTION 1. Section 1-b(m), Article VIII, Texas |
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| 11 | 12 | | Constitution, is amended to read as follows: |
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| 12 | 13 | | (m) The legislature by general law may provide that the |
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| 13 | 14 | | surviving spouse of a member of the armed services of the United |
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| 14 | 15 | | States who is killed or fatally injured in the line of duty [in |
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| 15 | 16 | | action] is entitled to an exemption from ad valorem taxation of all |
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| 16 | 17 | | or part of the market value of the surviving spouse's residence |
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| 17 | 18 | | homestead if the surviving spouse has not remarried since the death |
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| 18 | 19 | | of the member of the armed services. |
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| 19 | 20 | | SECTION 2. The following temporary provision is added to |
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| 20 | 21 | | the Texas Constitution: |
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| 21 | 22 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 22 | 23 | | to the constitutional amendment proposed by the 87th Legislature, |
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| 23 | 24 | | Regular Session, 2021, authorizing the legislature to provide for |
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| 24 | 25 | | an exemption from ad valorem taxation of all or part of the market |
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| 25 | 26 | | value of the residence homestead of the surviving spouse of a member |
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| 26 | 27 | | of the armed services of the United States who is killed or fatally |
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| 27 | 28 | | injured in the line of duty. |
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| 28 | 29 | | (b) The amendment to Section 1-b(m), Article VIII, of this |
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| 29 | 30 | | constitution takes effect January 1, 2022, and applies only to a tax |
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| 30 | 31 | | year beginning on or after that date. |
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| 31 | 32 | | (c) This temporary provision expires January 1, 2023. |
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| 32 | 33 | | SECTION 3. This proposed constitutional amendment shall be |
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| 33 | 34 | | submitted to the voters at an election to be held November 2, 2021. |
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| 34 | 35 | | The ballot shall be printed to permit voting for or against the |
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| 35 | 36 | | proposition: "The constitutional amendment authorizing the |
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| 36 | 37 | | legislature to provide for an exemption from ad valorem taxation of |
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| 37 | 38 | | all or part of the market value of the residence homestead of the |
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| 38 | 39 | | surviving spouse of a member of the armed services of the United |
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| 39 | 40 | | States who is killed or fatally injured in the line of duty." |
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| 40 | | - | ______________________________ ______________________________ |
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| 41 | | - | President of the Senate Speaker of the House |
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| 42 | | - | I hereby certify that S.J.R. No. 35 was adopted by the Senate |
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| 43 | | - | on April 8, 2021, by the following vote: Yeas 29, Nays 1. |
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| 44 | | - | ______________________________ |
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| 45 | | - | Secretary of the Senate |
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| 46 | | - | I hereby certify that S.J.R. No. 35 was adopted by the House |
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| 47 | | - | on May 23, 2021, by the following vote: Yeas 144, Nays 0, one |
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| 48 | | - | present not voting. |
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| 49 | | - | ______________________________ |
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| 50 | | - | Chief Clerk of the House |
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| 51 | | - | Received: |
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| 52 | | - | ______________________________ |
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| 53 | | - | Date |
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| 54 | | - | ______________________________ |
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| 55 | | - | Secretary of State |
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