89R16329 RDS-D
By: Cook H.J.R. No. 187
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation a percentage of the assessed
value of property owned by certain disabled veterans.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 2(b), Article VIII, Texas Constitution,
is amended to read as follows:
(b) The legislature by general law [Legislature] may[, by
general law,] exempt property owned by a disabled veteran or by the
surviving spouse and surviving minor children of a disabled
veteran. A disabled veteran is a veteran of the armed services of
the United States who is classified as disabled by the United States
Department of Veterans Affairs [Veterans' Administration] or by a
successor to that agency or by the military service in which the
veteran served. A veteran who is certified as having a disability
of less than 10 percent is not entitled to an exemption. A veteran
having a disability rating of not less than 10 percent but less than
30 percent may be granted an exemption from taxation for property of
20 percent of the assessed value of the property [valued at up to
$5,000]. A veteran having a disability rating of not less than 30
percent but less than 50 percent may be granted an exemption from
taxation for property of 40 percent of the assessed value of the
property [valued at up to $7,500]. A veteran having a disability
rating of not less than 50 percent but less than 70 percent may be
granted an exemption from taxation for property of 60 percent of the
assessed value of the property [valued at up to $10,000]. A veteran
who has a disability rating of not less than 70 percent but less
than 100 percent may be granted an exemption from taxation for
property of 80 percent of the assessed value of the property. A
veteran who has a disability rating of 100 percent may be granted an
exemption from taxation for property of 100 percent of the assessed
value of the property. A [or more, or a] veteran who has a
disability rating of not less than 10 percent and has attained the
age of 65, or a disabled veteran whose disability consists of the
loss or loss of use of one or more limbs, total blindness in one or
both eyes, or paraplegia, may be granted an exemption from taxation
for property of 80 percent of the assessed value of the property,
provided that the veteran does not have a disability rating of 100
percent [valued at up to $12,000]. The spouse and children of any
member of the United States Armed Forces who dies while on active
duty may be granted an exemption from taxation for property valued
at up to $5,000. A deceased disabled veteran's surviving spouse and
children may be granted an exemption which in the aggregate is equal
to the dollar amount of the exemption to which the veteran was
entitled when the veteran died.
SECTION 2. Section 2(d), Article VIII, Texas Constitution,
is repealed.
SECTION 3. 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 provide for voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to exempt from ad valorem taxation a percentage of the
assessed value of property owned by certain disabled veterans."