88R11096 SHH-D
By: Parker S.J.R. No. 79
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of all or part
of the market value of the residence homestead of a Congressional
Medal of Honor recipient or the surviving spouse of a Congressional
Medal of Honor recipient.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsections (q) and (r) to read as follows:
(q) The legislature by general law may exempt from ad
valorem taxation all or part of the market value of the residence
homestead of a Congressional Medal of Honor recipient. The
legislature may provide additional eligibility requirements for
the exemption authorized by this subsection.
(r) The legislature by general law may exempt from ad
valorem taxation all or part of the market value of the residence
homestead of the surviving spouse of a Congressional Medal of Honor
recipient if the surviving spouse has not remarried since the death
of the recipient. The legislature may provide additional
eligibility requirements for the exemption authorized by this
subsection.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2023.
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
all or part of the market value of the residence homestead of a
Congressional Medal of Honor recipient or the surviving spouse of a
Congressional Medal of Honor recipient."