84R330 CJC-D
 
  By: Zaffirini S.J.R. No. 40
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide for an exemption from ad valorem taxation of all or part
  of the market value of the residence homestead of the surviving
  spouse of a 100 percent or totally disabled veteran who died before
  the law authorizing a residence homestead exemption for such a
  veteran took effect.
         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-1) and amending Subsection (k)
  to read as follows:
         (j-1)  The legislature by general law may provide that the
  surviving spouse of a disabled veteran who would have qualified for
  an exemption from ad valorem taxation of all or part of the market
  value of the disabled veteran's residence homestead under
  Subsection (i) of this section if that subsection had been in effect
  on the date 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 would
  have applied if the surviving spouse otherwise meets the
  requirements of Subsection (j) of this section.
         (k)  The legislature by general law may provide that if a
  surviving spouse who qualifies for an exemption in accordance with
  Subsection (j) or (j-1) of this section subsequently qualifies a
  different property as the surviving spouse's residence homestead,
  the surviving spouse 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 former homestead in accordance with Subsection (j) or (j-1) of
  this section in the last year in which the surviving spouse received
  an exemption in accordance with the applicable [that] subsection
  for that homestead if the surviving spouse has not remarried since
  the death of the disabled veteran.
         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 the legislature to exempt from
  ad valorem taxation all or part of the market value of the residence
  homestead of certain surviving spouses of 100 percent or totally
  disabled veterans.
         (b)  The amendments to Section 1-b, Article VIII, of this
  constitution take effect January 1, 2016, and apply only to ad
  valorem taxes imposed for a tax year beginning on or after that
  date.
         (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 the
  legislature to provide for an exemption from ad valorem taxation of
  all or part of the market value of the residence homestead of the
  surviving spouse of a 100 percent or totally disabled veteran who
  died before the law authorizing a residence homestead exemption for
  such a veteran took effect."