Bill Text: TX HJR21 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran if the residence homestead was donated to the disabled veteran by a charitable organization for less than the market value of the residence homestead and harmonizing certain related provisions of the Texas Constitution.
Sponsorship: Slight Partisan Bill (Republican 6-2)
Status: (Enrolled - Dead) 2017-05-30 - Filed with the Secretary of State [HJR21 Detail]
Download: Texas-2017-HJR21-Enrolled.html
| H.J.R. No. 21 | ||
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| proposing a constitutional amendment authorizing the legislature | ||
| to provide for an exemption from ad valorem taxation of part of the | ||
| market value of the residence homestead of a partially disabled | ||
| veteran or the surviving spouse of a partially disabled veteran if | ||
| the residence homestead was donated to the disabled veteran by a | ||
| charitable organization for less than the market value of the | ||
| residence homestead and harmonizing certain related provisions of | ||
| the Texas Constitution. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1-b(l), Article VIII, Texas | ||
| Constitution, as proposed by H.J.R. 24, 83rd Legislature, Regular | ||
| Session, 2013, is amended to read as follows: | ||
| (l) The legislature by general law may provide that a | ||
| partially disabled veteran is entitled to an exemption from ad | ||
| valorem taxation of a percentage of the market value of the disabled | ||
| veteran's residence homestead that is equal to the percentage of | ||
| disability of the disabled veteran if the residence homestead was | ||
| donated to the disabled veteran by a charitable organization for | ||
| less than the market value of the residence homestead, including at | ||
| no cost to the disabled veteran. The legislature by general law may | ||
| provide additional eligibility requirements for the exemption. For | ||
| purposes of this subsection, "partially disabled veteran" means a | ||
| disabled veteran as described by Section 2(b) of this article who is | ||
| certified as having a disability rating of less than 100 percent. A | ||
| limitation or restriction on a disabled veteran's entitlement to an | ||
| exemption under Section 2(b) of this article, or on the amount of an | ||
| exemption under Section 2(b), does not apply to an exemption under | ||
| this subsection. | ||
| 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) [ |
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| 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) [ |
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| surviving spouse who qualifies for and receives an exemption in | ||
| accordance with Subsection (m) [ |
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| 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) [ |
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| 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 | ||
| part of the market value of the residence homestead of a partially | ||
| disabled veteran or the surviving spouse of a partially disabled | ||
| veteran if the residence homestead was donated to the disabled | ||
| veteran by a charitable organization for less than the market value | ||
| of the residence homestead and harmonizing certain related | ||
| provisions of the Texas Constitution." | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.J.R. No. 21 was passed by the House on May 8, | ||
| 2017, by the following vote: Yeas 143, Nays 0, 3 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.J.R. No. 21 was passed by the Senate on May | ||
| 23, 2017, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| RECEIVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Secretary of State | ||
