| 1 | 1 | | By: Muñoz, Jr. H.J.R. No. 12 |
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| 4 | 4 | | A JOINT RESOLUTION |
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| 5 | 5 | | proposing a constitutional amendment authorizing the legislature |
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| 6 | 6 | | to provide for an exemption from ad valorem taxation of all or part |
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| 7 | 7 | | of the market value of the residence homestead of the surviving |
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| 8 | 8 | | spouse of a military service member who is killed or fatally injured |
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| 9 | 9 | | in the line of duty. |
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| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Sections 1-b(m) and (n), Article VIII, Texas |
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| 12 | 12 | | Constitution, are amended to read as follows: |
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| 13 | 13 | | (m) The legislature by general law may provide that the |
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| 14 | 14 | | surviving spouse of a military service member [of the armed |
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| 15 | 15 | | services of the United States] who is killed or fatally injured in |
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| 16 | 16 | | the line of duty is entitled to an exemption from ad valorem |
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| 17 | 17 | | taxation of all or part of the market value of the surviving |
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| 18 | 18 | | spouse's residence homestead if the surviving spouse has not |
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| 19 | 19 | | remarried since the death of the member of the armed services. The |
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| 20 | 20 | | legislature by general law may define "military service member" for |
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| 21 | 21 | | purposes of this subsection and may prescribe additional |
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| 22 | 22 | | eligibility requirements for the exemption authorized by this |
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| 23 | 23 | | subsection. |
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| 24 | 24 | | (n) The legislature by general law may provide that a |
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| 25 | 25 | | surviving spouse who qualifies for and receives an exemption in |
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| 26 | 26 | | accordance with Subsection (m) of this section and who subsequently |
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| 27 | 27 | | qualifies a different property as the surviving spouse's residence |
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| 28 | 28 | | homestead is entitled to an exemption from ad valorem taxation of |
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| 29 | 29 | | the subsequently qualified homestead in an amount equal to the |
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| 30 | 30 | | dollar amount of the exemption from ad valorem taxation of the first |
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| 31 | 31 | | homestead for which the exemption was received in accordance with |
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| 32 | 32 | | Subsection (m) of this section in the last year in which the |
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| 33 | 33 | | surviving spouse received the exemption in accordance with that |
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| 34 | 34 | | subsection for that homestead if the surviving spouse has not |
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| 35 | 35 | | remarried since the death of the military service member [of the |
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| 36 | 36 | | armed services]. |
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| 37 | 37 | | SECTION 2. This proposed constitutional amendment shall be |
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| 38 | 38 | | submitted to the voters at an election to be held November 7, 2023. |
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| 39 | 39 | | The ballot shall be printed to permit voting for or against the |
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| 40 | 40 | | proposition: "The constitutional amendment authorizing the |
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| 41 | 41 | | legislature to provide for an exemption from ad valorem taxation of |
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| 42 | 42 | | all or part of the market value of the residence homestead of the |
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| 43 | 43 | | surviving spouse of a military service member who is killed or |
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| 44 | 44 | | fatally injured in the line of duty." |
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