By: Hagenbuch S.J.R. No. 86
SENATE JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to increase the amount of the exemption from ad valorem taxation 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
valued at up to $30,000 [$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 valued at up to
$40,000 [$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 valued at up to $50,000 [$10,000]. A
veteran who has a disability rating of 70 percent or more may be
granted an exemption from taxation for property valued at up to
$100,000. A [, 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 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is repealed.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 increase the amount of the exemption from ad valorem
taxation of property owned by certain disabled veterans."