88R11096 SHH-D
 
  By: Parker S.J.R. No. 79
 
 
 
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 a Congressional
  Medal of Honor recipient or the surviving spouse of a Congressional
  Medal of Honor recipient.
         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 (q) and (r) to read as follows:
         (q)  The legislature by general law may exempt from ad
  valorem taxation all or part of the market value of the residence
  homestead of a Congressional Medal of Honor recipient.  The
  legislature may provide additional eligibility requirements for
  the exemption authorized by this subsection.
         (r)  The legislature by general law may exempt from ad
  valorem taxation all or part of the market value of the residence
  homestead of the surviving spouse of a Congressional Medal of Honor
  recipient if the surviving spouse has not remarried since the death
  of the recipient.  The legislature may provide additional
  eligibility requirements for the exemption authorized by this
  subsection.
         SECTION 2.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 7, 2023.
  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 a
  Congressional Medal of Honor recipient or the surviving spouse of a
  Congressional Medal of Honor recipient."