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proposing a constitutional amendment authorizing the legislature |
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to provide for an exemption from ad valorem taxation of all or part |
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of the market value of the residence homestead of the surviving |
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spouse of a member of the armed services of the United States who is |
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killed or fatally injured in the line of duty. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b(m), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(m) The legislature by general law may provide that the |
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surviving spouse of a member of the armed services of the United |
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States who is killed or fatally injured in the line of duty [in |
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action] is entitled to an exemption from ad valorem taxation of all |
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or part of the market value of the surviving spouse's residence |
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homestead if the surviving spouse has not remarried since the death |
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of the member of the armed services. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 87th Legislature, |
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Regular Session, 2021, authorizing the legislature to provide for |
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an exemption from ad valorem taxation of all or part of the market |
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value of the residence homestead of the surviving spouse of a member |
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of the armed services of the United States who is killed or fatally |
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injured in the line of duty. |
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(b) The amendment to Section 1-b(m), Article VIII, of this |
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constitution takes effect January 1, 2022, and applies only to a tax |
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year beginning on or after that date. |
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(c) This temporary provision expires January 1, 2023. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 2, 2021. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to provide for an exemption from ad valorem taxation of |
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all or part of the market value of the residence homestead of the |
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surviving spouse of a member of the armed services of the United |
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States who is killed or fatally injured in the line of duty." |