88R9432 MLH-D
 
  By: Muñoz, Jr. H.J.R. No. 165
 
 
 
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 military service member who is killed or fatally injured
  in the line of duty.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 1-b(m) and (n), Article VIII, Texas
  Constitution, are amended to read as follows:
         (m)  The legislature by general law may provide that the
  surviving spouse of a military service member [of the armed
  services of the United States] who is killed or fatally injured in
  the line of duty 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.  The
  legislature by general law may define "military service member" for
  purposes of this subsection and may prescribe additional
  eligibility requirements for the exemption authorized by this
  subsection.
         (n)  The legislature by general law may provide that a
  surviving spouse who qualifies for and receives an exemption in
  accordance with Subsection (m) 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) 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 military service member [of the
  armed services].
         SECTION 2.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 7, 2023.
  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 military service member who is killed or
  fatally injured in the line of duty."