Bill Text: TX HJR105 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran regardless of whether the property was the residence homestead of the surviving spouse when the disabled veteran died and harmonizing certain related provisions of the constitution.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-03-20 - Referred to Ways & Means [HJR105 Detail]

Download: Texas-2017-HJR105-Introduced.html
  85R13851 CJC-D
 
  By: White H.J.R. No. 105
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide for an exemption from ad valorem taxation of all or part
  of the market value of the residence homestead of the surviving
  spouse of a 100 percent or totally disabled veteran regardless of
  whether the property was the residence homestead of the surviving
  spouse when the disabled veteran died and harmonizing certain
  related provisions of the constitution.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b, Article VIII, Texas Constitution,
  is amended by amending Subsections (j), (j-1), and (k) and adding
  Subsection (j-2) to read as follows:
         (j)  The legislature by general law may provide that the
  surviving spouse of a disabled veteran who qualified for an
  exemption in accordance with Subsection (i) of this section from ad
  valorem taxation of all or part of the market value of the disabled
  veteran's residence homestead when the disabled veteran died is
  entitled to an exemption from ad valorem taxation of all or part of
  the market value of the surviving spouse's residence homestead if
  the surviving spouse has not remarried since the death of the
  disabled veteran.
         (j-1)  The legislature by general law may provide that the
  surviving spouse of a disabled veteran who qualified for an
  exemption in accordance with Subsection [or] (l) of this section
  from ad valorem taxation of all or part of the market value of the
  disabled veteran's residence homestead when the disabled veteran
  died is entitled to an exemption from ad valorem taxation of the
  same portion of the market value of the same property to which the
  disabled veteran's exemption applied if:
               (1)  the surviving spouse has not remarried since the
  death of the disabled veteran; and
               (2)  the property:
                     (A)  was the residence homestead of the surviving
  spouse when the disabled veteran died; and
                     (B)  remains the residence homestead of the
  surviving spouse.
         (j-2) [(j-1)]  The legislature by general law may provide
  that the surviving spouse of a disabled veteran who would have
  qualified for an exemption from ad valorem taxation of all or part
  of the market value of the disabled veteran's residence homestead
  under Subsection (i) of this section if that subsection had been in
  effect on the date the disabled veteran died is entitled to an
  exemption from ad valorem taxation of all or part of the market
  value of the surviving spouse's residence homestead if the
  surviving spouse has not remarried since the death of the disabled
  veteran [the same portion of the market value of the same property
  to which the disabled veteran's exemption would have applied if the
  surviving spouse otherwise meets the requirements of Subsection (j)
  of this section].
         (k)  The legislature by general law may provide that if a
  surviving spouse who qualifies for an exemption in accordance with
  Subsection (j), [or] (j-1), or (j-2) of this section subsequently
  qualifies a different property as the surviving spouse's residence
  homestead, the surviving spouse is entitled to an exemption from ad
  valorem taxation of the subsequently qualified homestead in an
  amount equal to the dollar amount of the exemption from ad valorem
  taxation of the former homestead in accordance with Subsection (j),
  [or] (j-1), or (j-2) of this section in the last year in which the
  surviving spouse received an exemption in accordance with the
  applicable subsection for that homestead if the surviving spouse
  has not remarried since the death of the disabled veteran.
         SECTION 2.  Section 1-b(l), Article VIII, Texas
  Constitution, as proposed by H.J.R. 62, 83rd Legislature, Regular
  Session, 2013, is redesignated as Section 1-b(m), Article VIII,
  Texas Constitution, to read as follows:
         (m) [(l)]  The legislature by general law may provide that
  the surviving spouse of a member of the armed services of the United
  States who is killed in action is entitled to an exemption from ad
  valorem taxation of all or part of the market value of the surviving
  spouse's residence homestead if the surviving spouse has not
  remarried since the death of the member of the armed services.
         SECTION 3.  Section 1-b(m), Article VIII, Texas
  Constitution, is redesignated as Section 1-b(n), Article VIII,
  Texas Constitution, and amended to read as follows:
         (n) [(m)]  The legislature by general law may provide that a
  surviving spouse who qualifies for and receives an exemption in
  accordance with Subsection (m) [(l)] of this section and who
  subsequently qualifies a different property as the surviving
  spouse's residence homestead is entitled to an exemption from ad
  valorem taxation of the subsequently qualified homestead in an
  amount equal to the dollar amount of the exemption from ad valorem
  taxation of the first homestead for which the exemption was
  received in accordance with Subsection (m) [(l)] of this section in
  the last year in which the surviving spouse received the exemption
  in accordance with that subsection for that homestead if the
  surviving spouse has not remarried since the death of the member of
  the armed services.
         SECTION 4.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 7, 2017.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment authorizing the
  legislature to provide for an exemption from ad valorem taxation of
  all or part of the market value of the residence homestead of the
  surviving spouse of a 100 percent or totally disabled veteran
  regardless of whether the property was the residence homestead of
  the surviving spouse when the disabled veteran died and harmonizing
  certain related provisions of the constitution."
feedback