Texas 2025 - 89th Regular

Texas House Bill HJR133 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	89R9601 JBD-D
2	2	By: Turner H.J.R. No. 133
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7	7	A JOINT RESOLUTION
8	8	proposing a constitutional amendment authorizing the legislature
9	9	to provide for an exemption from ad valorem taxation of all or part
10	10	of the market value of the residence homestead of the surviving
11	11	spouse of a veteran who died as a result of a condition or disease
12	12	that is presumed under federal law to have been service-connected.
13	13	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
15	15	is amended by adding Subsections (q) and (r) to read as follows:
16	16	(q) The legislature by general law may provide that the
17	17	surviving spouse of a veteran of the armed services of the United
18	18	States who died as a result of a condition or disease that is
19	19	presumed under federal law to have been service-connected is
20	20	entitled to an exemption from ad valorem taxation of all or part of
21	21	the market value of the surviving spouse's residence homestead if
22	22	the surviving spouse has not remarried since the death of the
23	23	veteran.
24	24	(r) The legislature by general law may provide that a
25	25	surviving spouse who qualifies for and receives an exemption in
26	26	accordance with Subsection (q) of this section and who subsequently
27	27	qualifies a different property as the surviving spouse's residence
28	28	homestead is entitled to an exemption from ad valorem taxation of
29	29	the subsequently qualified homestead in an amount equal to the
30	30	dollar amount of the exemption from ad valorem taxation of the first
31	31	homestead for which the exemption was received in accordance with
32	32	Subsection (q) of this section in the last year in which the
33	33	surviving spouse received the exemption in accordance with that
34	34	subsection for that homestead if the surviving spouse has not
35	35	remarried since the death of the veteran.
36	36	SECTION 2. The following temporary provision is added to
37	37	the Texas Constitution:
38	38	TEMPORARY PROVISION. (a) This temporary provision applies
39	39	to the constitutional amendment proposed by the 89th Legislature,
40	40	Regular Session, 2025, authorizing the legislature to provide for
41	41	an exemption from ad valorem taxation of all or part of the market
42	42	value of the residence homestead of the surviving spouse of a
43	43	veteran who died as a result of a condition or disease that is
44	44	presumed under federal law to have been service-connected.
45	45	(b) Sections 1-b(q) and (r), Article VIII, of this
46	46	constitution take effect January 1, 2026, and apply only to a tax
47	47	year beginning on or after that date.
48	48	(c) This temporary provision expires January 1, 2027.
49	49	SECTION 3. This proposed constitutional amendment shall be
50	50	submitted to the voters at an election to be held November 4, 2025.
51	51	The ballot shall be printed to permit voting for or against the
52	52	proposition: "The constitutional amendment authorizing the
53	53	legislature to provide for an exemption from ad valorem taxation of
54	54	all or part of the market value of the residence homestead of the
55	55	surviving spouse of a veteran who died as a result of a condition or
56	56	disease that is presumed under federal law to have been
57	57	service-connected."