| |
|
|
|
|
|
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. |
|
|
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 |
|
|
qualified for an exemption in accordance with Subsection (i) 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. |
|
|
(k) The legislature by general law may provide that if a |
|
|
surviving spouse who qualifies for an exemption in accordance with |
|
|
Subsection (j) 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) of this |
|
|
section in the last year in which the surviving spouse received an |
|
|
exemption in accordance with 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 82nd Legislature, |
|
|
Regular Session, 2011, 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. |
|
|
(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 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." |
|
|
|
|
|
|
| |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
|
|
I hereby certify that S.J.R. No. 14 was adopted by the Senate |
|
|
on May 12, 2011, by the following vote: Yeas 31, Nays 0. |
|
|
|
| |
| |
______________________________ |
| |
Secretary of the Senate |
| |
|
|
I hereby certify that S.J.R. No. 14 was adopted by the House |
|
|
on May 24, 2011, by the following vote: Yeas 143, Nays 0, two |
|
|
present not voting. |
|
|
|
| |
| |
______________________________ |
| |
Chief Clerk of the House |
| |