Bill Text: TX HJR40 | 2011-2012 | 82nd 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 the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2011-02-21 - Referred to Ways & Means [HJR40 Detail]

Download: Texas-2011-HJR40-Introduced.html

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82R1602 SMH-D
By: Pickett H.J.R. No. 40

A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of the
residence homestead of the surviving spouse of a 100 percent or
totally disabled veteran in an amount equal to the amount of the
residence homestead exemption to which the disabled veteran was
entitled.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (j) to read as follows:
(j) The legislature by general law may provide that the
surviving spouse of a 100 percent or totally disabled veteran who
qualified for an exemption in accordance with Subsection (i) of
this section when the disabled veteran died is entitled to an
exemption for the residence homestead of the surviving spouse in an
amount equal to the amount of the exemption received by the disabled
veteran on the residence homestead of the disabled veteran if the
surviving spouse has not remarried since the death of the disabled
veteran.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 82nd Legislature,
Regular Session, 2011, authorizing the legislature to provide for
an exemption from ad valorem taxation of the residence homestead of
the surviving spouse of a 100 percent or totally disabled veteran in
an amount equal to the amount of the residence homestead exemption
to which the disabled veteran was entitled.
(b) Section 1-b(j), Article VIII, of this constitution
takes effect January 1, 2012, and applies only to a tax year
beginning on or after that date.
(c) This temporary provision expires January 1, 2013.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2011.
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
the residence homestead of the surviving spouse of a 100 percent or
totally disabled veteran in an amount equal to the amount of the
residence homestead exemption to which the disabled veteran was
entitled."