By: Muñoz, Jr. H.J.R. No. 12
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 the surviving
spouse of a military service member who is killed or fatally injured
in the line of duty.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 1-b(m) and (n), Article VIII, Texas
Constitution, are amended to read as follows:
(m) The legislature by general law may provide that the
surviving spouse of a military service member [of the armed
services of the United States] who is killed or fatally injured in
the line of duty 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. The
legislature by general law may define "military service member" for
purposes of this subsection and may prescribe additional
eligibility requirements for the exemption authorized by this
subsection.
(n) The legislature by general law may provide that a
surviving spouse who qualifies for and receives an exemption in
accordance with Subsection (m) 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) 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 military service member [of the
armed services].
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 the
surviving spouse of a military service member who is killed or
fatally injured in the line of duty."