Bill Text: TX HJR97 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran based on the disability rating of the veteran and harmonizing certain related provisions of the constitution.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-05-06 - Committee report sent to Calendars [HJR97 Detail]

Download: Texas-2017-HJR97-Introduced.html
  85R9807 LHC-D
 
  By: Miller H.J.R. No. 97
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide for an exemption from ad valorem taxation of part of the
  market value of the residence homestead of a partially disabled
  veteran or the surviving spouse of a partially disabled veteran
  based on the disability rating of the veteran and harmonizing
  certain related provisions of the constitution.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b(j), Article VIII, Texas
  Constitution, is amended to read as follows:
         (j)  The legislature by general law may provide that the
  surviving spouse of a disabled veteran who qualified for an
  exemption in accordance with Subsection (i), [or] (l), or (o) of
  this section from ad valorem taxation of all or part of the market
  value of the disabled veteran's residence homestead when the
  disabled veteran died is entitled to an exemption from ad valorem
  taxation of the same portion of the market value of the same
  property to which the disabled veteran's exemption applied 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.  Section 1-b(l), Article VIII, Texas
  Constitution, as proposed by H.J.R. 62, 83rd Legislature, Regular
  Session, 2013, is redesignated as Section 1-b(m), Article VIII,
  Texas Constitution, to read as follows:
         (m) [(l)]  The legislature by general law may provide that
  the surviving spouse of a member of the armed services of the United
  States who is killed in action is entitled to an exemption from ad
  valorem taxation of all or part of the market value of the surviving
  spouse's residence homestead if the surviving spouse has not
  remarried since the death of the member of the armed services.
         SECTION 3.  Section 1-b(m), Article VIII, Texas
  Constitution, is redesignated as Section 1-b(n), Article VIII,
  Texas Constitution, and amended to read as follows:
         (n) [(m)]  The legislature by general law may provide that a
  surviving spouse who qualifies for and receives an exemption in
  accordance with Subsection (m) [(l)] of this section and who
  subsequently qualifies a different property as the surviving
  spouse's residence homestead is entitled to an exemption from ad
  valorem taxation of the subsequently qualified homestead in an
  amount equal to the dollar amount of the exemption from ad valorem
  taxation of the first homestead for which the exemption was
  received in accordance with Subsection (m) [(l)] of this section in
  the last year in which the surviving spouse received the exemption
  in accordance with that subsection for that homestead if the
  surviving spouse has not remarried since the death of the member of
  the armed services.
         SECTION 4.  Section 1-b, Article VIII, Texas Constitution,
  is amended by adding Subsection (o) to read as follows:
         (o)  The legislature by general law may provide that a
  partially disabled veteran is entitled to an exemption from ad
  valorem taxation of a percentage of the market value of the disabled
  veteran's residence homestead that is equal to the percentage of
  disability of the disabled veteran. The legislature by general law
  may provide additional eligibility requirements for the exemption.
  For purposes of this subsection, "partially disabled veteran" means
  a disabled veteran as described by Section 2(b) of this article who
  is certified as having a disability rating of at least 80 percent
  but less than 100 percent. A limitation or restriction on a
  disabled veteran's entitlement to an exemption under Section 2(b)
  of this article, or on the amount of an exemption under Section
  2(b), does not apply to an exemption under this subsection.
         SECTION 5.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 7, 2017.
  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
  part of the market value of the residence homestead of a partially
  disabled veteran or the surviving spouse of a partially disabled
  veteran based on the disability rating of the veteran and
  harmonizing certain related provisions of the constitution."
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