Bill Text: TX HJR206 | 2023-2024 | 88th Legislature | Introduced

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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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-24 - Referred to Ways & Means [HJR206 Detail]

Download: Texas-2023-HJR206-Introduced.html

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88R10992 MLH-D
By: Tinderholt H.J.R. No. 206

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.
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. 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 100 percent or totally disabled veteran
regardless of whether the property was the residence homestead of
the surviving spouse when the disabled veteran died."