Bill Text: TX HJR47 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation 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 on the same property.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-02-17 - Referred to Ways & Means [HJR47 Detail]
Download: Texas-2011-HJR47-Introduced.html
82R2574 JE-D | ||
By: Kleinschmidt | H.J.R. No. 47 |
|
||
proposing a constitutional amendment authorizing the legislature | ||
to exempt from ad valorem taxation 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 on the same property. | ||
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 | ||
received an exemption in accordance with Subsection (i) of this | ||
section is entitled to an exemption for the same property in an | ||
amount equal to the amount of the exemption received by the disabled | ||
veteran if the property: | ||
(1) was the residence homestead of the surviving | ||
spouse when the disabled veteran died; and | ||
(2) remains the residence homestead of the surviving | ||
spouse. | ||
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 exempt from | ||
ad valorem taxation 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 on the same property. | ||
(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 exempt from ad valorem taxation 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 on | ||
the same property." |