Bill Text: TX HJR52 | 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: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2011-05-02 - Left pending in committee [HJR52 Detail]
Download: Texas-2011-HJR52-Introduced.html
| 82R49 UM-D | ||
| By: McClendon | H.J.R. No. 52 | |
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| 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: | ||
| (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. 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. | ||
| (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." | ||
