| 1 | 1 | | 89R9219 JBD-D |
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| 2 | 2 | | By: Campos H.J.R. No. 119 |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment authorizing the legislature |
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| 9 | 9 | | to provide for an exemption from ad valorem taxation of part of the |
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| 10 | 10 | | market value of the residence homestead of a partially disabled |
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| 11 | 11 | | veteran or the surviving spouse of such a veteran based on the |
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| 12 | 12 | | disability rating of the veteran. |
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| 13 | 13 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 15 | 15 | | is amended by amending Subsection (j) and adding Subsection (q) to |
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| 16 | 16 | | read as follows: |
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| 17 | 17 | | (j) The legislature by general law may provide that the |
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| 18 | 18 | | surviving spouse of a disabled veteran who qualified for an |
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| 19 | 19 | | exemption in accordance with Subsection (i), [or] (l), or (q) of |
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| 20 | 20 | | this section from ad valorem taxation of all or part of the market |
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| 21 | 21 | | value of the disabled veteran's residence homestead when the |
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| 22 | 22 | | disabled veteran died is entitled to an exemption from ad valorem |
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| 23 | 23 | | taxation of the same portion of the market value of the same |
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| 24 | 24 | | property to which the disabled veteran's exemption applied if: |
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| 25 | 25 | | (1) the surviving spouse has not remarried since the |
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| 26 | 26 | | death of the disabled veteran; and |
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| 27 | 27 | | (2) the property: |
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| 28 | 28 | | (A) was the residence homestead of the surviving |
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| 29 | 29 | | spouse when the disabled veteran died; and |
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| 30 | 30 | | (B) remains the residence homestead of the |
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| 31 | 31 | | surviving spouse. |
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| 32 | 32 | | (q) The legislature by general law may provide that a |
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| 33 | 33 | | partially disabled veteran is entitled to an exemption from ad |
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| 34 | 34 | | valorem taxation of a percentage of the market value of the disabled |
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| 35 | 35 | | veteran's residence homestead that is equal to the percentage of |
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| 36 | 36 | | disability of the disabled veteran. The legislature by general law |
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| 37 | 37 | | may provide additional eligibility requirements for the exemption. |
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| 38 | 38 | | For purposes of this subsection, "partially disabled veteran" means |
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| 39 | 39 | | a disabled veteran as described by Section 2(b) of this article who |
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| 40 | 40 | | is certified as having a disability rating of at least 10 percent |
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| 41 | 41 | | but less than 100 percent. A limitation or restriction on a |
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| 42 | 42 | | disabled veteran's entitlement to an exemption under Section 2(b) |
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| 43 | 43 | | of this article, or on the amount of an exemption under Section |
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| 44 | 44 | | 2(b), does not apply to an exemption under this subsection. |
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| 45 | 45 | | SECTION 2. This proposed constitutional amendment shall be |
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| 46 | 46 | | submitted to the voters at an election to be held November 4, 2025. |
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| 47 | 47 | | The ballot shall be printed to permit voting for or against the |
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| 48 | 48 | | proposition: "The constitutional amendment authorizing the |
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| 49 | 49 | | legislature to provide for an exemption from ad valorem taxation of |
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| 50 | 50 | | part of the market value of the residence homestead of a partially |
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| 51 | 51 | | disabled veteran or the surviving spouse of such a veteran based on |
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| 52 | 52 | | the disability rating of the veteran." |
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