89R9219 JBD-D
By: Campos H.J.R. No. 119
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of part of the
market value of the residence homestead of a partially disabled
veteran or the surviving spouse of such a veteran based on the
disability rating of the veteran.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by amending Subsection (j) and adding Subsection (q) to
read as follows:
(j) The legislature by general law may provide that the
surviving spouse of a disabled veteran who qualified for an
exemption in accordance with Subsection (i), [or] (l), or (q) of
this section from ad valorem taxation of all or part of the market
value of the disabled veteran's residence homestead when the
disabled veteran died is entitled to an exemption from ad valorem
taxation of the same portion of the market value of the same
property to which the disabled veteran's exemption applied if:
(1) the surviving spouse has not remarried since the
death of the disabled veteran; and
(2) the property:
(A) was the residence homestead of the surviving
spouse when the disabled veteran died; and
(B) remains the residence homestead of the
surviving spouse.
(q) The legislature by general law may provide that a
partially disabled veteran is entitled to an exemption from ad
valorem taxation of a percentage of the market value of the disabled
veteran's residence homestead that is equal to the percentage of
disability of the disabled veteran. The legislature by general law
may provide additional eligibility requirements for the exemption.
For purposes of this subsection, "partially disabled veteran" means
a disabled veteran as described by Section 2(b) of this article who
is certified as having a disability rating of at least 10 percent
but less than 100 percent. A limitation or restriction on a
disabled veteran's entitlement to an exemption under Section 2(b)
of this article, or on the amount of an exemption under Section
2(b), does not apply to an exemption under this subsection.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
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
part of the market value of the residence homestead of a partially
disabled veteran or the surviving spouse of such a veteran based on
the disability rating of the veteran."