| 1 | 1 | | 88R11096 SHH-D |
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| 2 | 2 | | By: Parker S.J.R. No. 79 |
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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 a Congressional |
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| 9 | 9 | | Medal of Honor recipient or the surviving spouse of a Congressional |
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| 10 | 10 | | Medal of Honor recipient. |
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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, Article VIII, Texas Constitution, |
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| 13 | 13 | | is amended by adding Subsections (q) and (r) to read as follows: |
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| 14 | 14 | | (q) The legislature by general law may exempt from ad |
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| 15 | 15 | | valorem taxation all or part of the market value of the residence |
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| 16 | 16 | | homestead of a Congressional Medal of Honor recipient. The |
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| 17 | 17 | | legislature may provide additional eligibility requirements for |
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| 18 | 18 | | the exemption authorized by this subsection. |
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| 19 | 19 | | (r) The legislature by general law may exempt from ad |
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| 20 | 20 | | valorem taxation all or part of the market value of the residence |
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| 21 | 21 | | homestead of the surviving spouse of a Congressional Medal of Honor |
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| 22 | 22 | | recipient if the surviving spouse has not remarried since the death |
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| 23 | 23 | | of the recipient. The legislature may provide additional |
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| 24 | 24 | | eligibility requirements for the exemption authorized by this |
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| 25 | 25 | | subsection. |
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| 26 | 26 | | SECTION 2. This proposed constitutional amendment shall be |
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| 27 | 27 | | submitted to the voters at an election to be held November 7, 2023. |
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| 28 | 28 | | The ballot shall be printed to permit voting for or against the |
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| 29 | 29 | | proposition: "The constitutional amendment authorizing the |
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| 30 | 30 | | legislature to provide for an exemption from ad valorem taxation of |
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| 31 | 31 | | all or part of the market value of the residence homestead of a |
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| 32 | 32 | | Congressional Medal of Honor recipient or the surviving spouse of a |
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| 33 | 33 | | Congressional Medal of Honor recipient." |
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