| 1 | 1 | | 89R16329 RDS-D |
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| 2 | 2 | | By: Cook H.J.R. No. 187 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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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 exempt from ad valorem taxation a percentage of the assessed |
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| 10 | 10 | | value of property owned by certain disabled veterans. |
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| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 2(b), Article VIII, Texas Constitution, |
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| 13 | 13 | | is amended to read as follows: |
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| 14 | 14 | | (b) The legislature by general law [Legislature] may[, by |
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| 15 | 15 | | general law,] exempt property owned by a disabled veteran or by the |
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| 16 | 16 | | surviving spouse and surviving minor children of a disabled |
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| 17 | 17 | | veteran. A disabled veteran is a veteran of the armed services of |
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| 18 | 18 | | the United States who is classified as disabled by the United States |
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| 19 | 19 | | Department of Veterans Affairs [Veterans' Administration] or by a |
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| 20 | 20 | | successor to that agency or by the military service in which the |
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| 21 | 21 | | veteran served. A veteran who is certified as having a disability |
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| 22 | 22 | | of less than 10 percent is not entitled to an exemption. A veteran |
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| 23 | 23 | | having a disability rating of not less than 10 percent but less than |
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| 24 | 24 | | 30 percent may be granted an exemption from taxation for property of |
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| 25 | 25 | | 20 percent of the assessed value of the property [valued at up to |
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| 26 | 26 | | $5,000]. A veteran having a disability rating of not less than 30 |
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| 27 | 27 | | percent but less than 50 percent may be granted an exemption from |
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| 28 | 28 | | taxation for property of 40 percent of the assessed value of the |
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| 29 | 29 | | property [valued at up to $7,500]. A veteran having a disability |
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| 30 | 30 | | rating of not less than 50 percent but less than 70 percent may be |
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| 31 | 31 | | granted an exemption from taxation for property of 60 percent of the |
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| 32 | 32 | | assessed value of the property [valued at up to $10,000]. A veteran |
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| 33 | 33 | | who has a disability rating of not less than 70 percent but less |
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| 34 | 34 | | than 100 percent may be granted an exemption from taxation for |
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| 35 | 35 | | property of 80 percent of the assessed value of the property. A |
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| 36 | 36 | | veteran who has a disability rating of 100 percent may be granted an |
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| 37 | 37 | | exemption from taxation for property of 100 percent of the assessed |
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| 38 | 38 | | value of the property. A [or more, or a] veteran who has a |
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| 39 | 39 | | disability rating of not less than 10 percent and has attained the |
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| 40 | 40 | | age of 65, or a disabled veteran whose disability consists of the |
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| 41 | 41 | | loss or loss of use of one or more limbs, total blindness in one or |
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| 42 | 42 | | both eyes, or paraplegia, may be granted an exemption from taxation |
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| 43 | 43 | | for property of 80 percent of the assessed value of the property, |
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| 44 | 44 | | provided that the veteran does not have a disability rating of 100 |
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| 45 | 45 | | percent [valued at up to $12,000]. The spouse and children of any |
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| 46 | 46 | | member of the United States Armed Forces who dies while on active |
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| 47 | 47 | | duty may be granted an exemption from taxation for property valued |
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| 48 | 48 | | at up to $5,000. A deceased disabled veteran's surviving spouse and |
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| 49 | 49 | | children may be granted an exemption which in the aggregate is equal |
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| 50 | 50 | | to the dollar amount of the exemption to which the veteran was |
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| 51 | 51 | | entitled when the veteran died. |
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| 52 | 52 | | SECTION 2. Section 2(d), Article VIII, Texas Constitution, |
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| 53 | 53 | | is repealed. |
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| 54 | 54 | | SECTION 3. This proposed constitutional amendment shall be |
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| 55 | 55 | | submitted to the voters at an election to be held November 4, 2025. |
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| 56 | 56 | | The ballot shall be printed to provide for voting for or against the |
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| 57 | 57 | | proposition: "The constitutional amendment authorizing the |
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| 58 | 58 | | legislature to exempt from ad valorem taxation a percentage of the |
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| 59 | 59 | | assessed value of property owned by certain disabled veterans." |
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