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A JOINT RESOLUTION
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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 military service member who is killed or fatally injured |
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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. Sections 1-b(m) and (n), Article VIII, Texas |
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Constitution, are 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 military service member [of the armed |
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services of the United States] who is killed or fatally injured in |
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the line of duty is entitled to an exemption from ad valorem |
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taxation of all or part of the market value of the surviving |
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spouse's residence homestead if the surviving spouse has not |
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remarried since the death of the member of the armed services. The |
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legislature by general law may define "military service member" for |
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purposes of this subsection and may prescribe additional |
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eligibility requirements for the exemption authorized by this |
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subsection. |
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(n) The legislature by general law may provide that a |
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surviving spouse who qualifies for and receives an exemption in |
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accordance with Subsection (m) of this section and who subsequently |
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qualifies a different property as the surviving spouse's residence |
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homestead is entitled to an exemption from ad valorem taxation of |
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the subsequently qualified homestead in an amount equal to the |
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dollar amount of the exemption from ad valorem taxation of the first |
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homestead for which the exemption was received in accordance with |
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Subsection (m) of this section in the last year in which the |
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surviving spouse received the exemption in accordance with that |
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subsection for that homestead if the surviving spouse has not |
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remarried since the death of the military service member [of the |
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armed services]. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 7, 2023. |
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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 military service member who is killed or |
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fatally injured in the line of duty." |