Bill Text: TX HJR76 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a totally disabled veteran or the principal residence of the surviving minor children of such a disabled veteran.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-02-23 - Referred to Ways & Means [HJR76 Detail]
Download: Texas-2011-HJR76-Introduced.html
82R294 JE-D | ||
By: Lozano | H.J.R. No. 76 |
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proposing a constitutional amendment authorizing an exemption from | ||
ad valorem taxation of the residence homestead of the surviving | ||
spouse of a totally disabled veteran or the principal residence of | ||
the surviving minor children of such a disabled veteran. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1-b, Article VIII, Texas Constitution, | ||
is amended by adding Subsections (j) and (k) 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 under 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. | ||
(k) The legislature by general law may provide that if a 100 | ||
percent or totally disabled veteran who received an exemption under | ||
Subsection (i) of this section dies, the owner of the property is | ||
entitled to an exemption for the property in an amount equal to the | ||
amount of the exemption received by the disabled veteran if the | ||
property: | ||
(1) was the principal residence of the disabled | ||
veteran's surviving minor children when the disabled veteran died; | ||
and | ||
(2) remains the principal residence of the surviving | ||
minor children. | ||
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 | ||
the exemption from ad valorem taxation of the residence homestead | ||
of the surviving spouse of a 100 percent or totally disabled veteran | ||
or the principal residence of the surviving minor children of such a | ||
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) Sections 1-b(j) and (k), Article VIII, of this | ||
constitution take effect January 1, 2012, and apply 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 the exemption from ad valorem taxation | ||
of the residence homestead of the surviving spouse of a 100 percent | ||
or totally disabled veteran or the principal residence of the | ||
surviving minor children of such a 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." |