Bill Text: TX HJR42 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation by a county of a portion of the value of the residence homestead of a veteran of the United States armed services who has been honorably discharged.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-03-04 - Referred to Ways & Means [HJR42 Detail]
Download: Texas-2015-HJR42-Introduced.html
| 84R1821 CJC-D | ||
| By: Lucio III | H.J.R. No. 42 | |
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| proposing a constitutional amendment authorizing a local option | ||
| exemption from ad valorem taxation by a county of a portion of the | ||
| value of the residence homestead of a veteran of the United States | ||
| armed services who has been honorably discharged. | ||
| 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 (p) to read as follows: | ||
| (p) The commissioners court of a county by official action | ||
| may provide that a veteran of the United States armed services who | ||
| has been honorably discharged is entitled to an exemption from ad | ||
| valorem taxation by the county of $10,000, or a greater amount as | ||
| provided by this subsection, of the assessed value of the veteran's | ||
| residence homestead. In a tax year, the commissioners court may | ||
| increase the amount of the exemption provided by this subsection | ||
| from the amount of the exemption in the county for the preceding tax | ||
| year by an amount equal to $5,000, provided that the total amount of | ||
| the exemption may not exceed $75,000. Once the amount of the | ||
| exemption is increased, the commissioners court may not reduce the | ||
| amount of the exemption in future years. If a veteran who is | ||
| eligible to receive an exemption under this subsection is also | ||
| eligible to receive an exemption from taxation by a county | ||
| authorized by Subsection (b) of this section, the veteran may not | ||
| receive both exemptions but is entitled to receive the exemption in | ||
| the greater amount. | ||
| 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 84th Legislature, | ||
| Regular Session, 2015, authorizing a local option exemption from ad | ||
| valorem taxation by a county of a portion of the value of the | ||
| residence homestead of a veteran of the United States armed | ||
| services who has been honorably discharged. | ||
| (b) The amendment to Section 1-b, Article VIII, of this | ||
| constitution takes effect beginning with the tax year that begins | ||
| January 1, 2016. | ||
| (c) This temporary provision expires January 1, 2017. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 3, 2015. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment authorizing a local | ||
| option exemption from ad valorem taxation by a county of a portion | ||
| of the value of the residence homestead of a veteran of the United | ||
| States armed services who has been honorably discharged." | ||
