Bill Text: TX HJR27 | 2017 | 85th Legislature 1st Special Session | Introduced
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 based on the disability rating of the veteran and harmonizing certain related provisions of the constitution.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2017-08-14 - Postponed [HJR27 Detail]
Download: Texas-2017-HJR27-Introduced.html
| 85S10222 LHC-D | ||
| By: Leach | H.J.R. No. 27 | |
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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 | ||
| based on the disability rating of the veteran and harmonizing | ||
| certain related provisions of the constitution. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1-b(j), Article VIII, Texas | ||
| Constitution, is amended 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), [ |
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| 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. | ||
| 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. Section 1-b, Article VIII, Texas Constitution, | ||
| is amended by adding Subsection (q) to read as follows: | ||
| (q) 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. 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 at least 80 percent | ||
| but 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 5. 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 based on the disability rating of the veteran and | ||
| harmonizing certain related provisions of the constitution." | ||
