By:  Telford                                          H.J.R. No. 38
       73R2166 JD-D
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment to authorize the legislature
    1-2  to exempt from ad valorem taxation the residence homestead of
    1-3  certain disabled veterans.
    1-4        BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Article VIII, Section 2, of the Texas
    1-6  Constitution is amended by amending Subsections (b) and (c) and
    1-7  adding Subsection (d) to read as follows:
    1-8        (b)  The Legislature may, by general law, exempt from ad
    1-9  valorem taxation property owned by a disabled veteran or by the
   1-10  surviving spouse and surviving minor children of a disabled
   1-11  veteran.  A disabled veteran is a veteran of the armed services of
   1-12  the United States who is classified as disabled by the Veterans'
   1-13  Administration or by a successor to that agency; or the military
   1-14  service in which the disabled veteran <he> served.  A veteran who
   1-15  is certified as having a disability of less than 10 percent is not
   1-16  entitled to an exemption.  A veteran having a disability rating of
   1-17  not less than 10 percent nor more than 30 percent may be granted an
   1-18  exemption from taxation for property valued at up to $1,500.  A
   1-19  veteran having a disability rating of more than 30 percent but not
   1-20  more than 50 percent may be granted an exemption from taxation for
   1-21  property valued at up to $2,000.  A veteran having a disability
   1-22  rating of more than 50 percent but not more than 70 percent may be
   1-23  granted an exemption from taxation for property valued at up to
   1-24  $2,500.  A veteran who has a disability rating of more than 70
    2-1  percent, or a veteran who has a disability rating of not less than
    2-2  10 percent and has attained the age of 65, or a disabled veteran
    2-3  whose disability consists of the loss or loss of use of one or more
    2-4  limbs, total blindness in one or both eyes, or paraplegia, may be
    2-5  granted an exemption from taxation for property valued at up to
    2-6  $3,000.  The spouse and children of any member of the United States
    2-7  Armed Forces who dies <loses his life> while on active duty will be
    2-8  granted an exemption from taxation for property valued at up to
    2-9  $2,500.  A deceased disabled veteran's surviving spouse and
   2-10  children may be granted an exemption which in the aggregate is
   2-11  equal to the exemption to which the decedent was entitled under
   2-12  this subsection at the time the disabled veteran <he> died.
   2-13        (c)  In addition to the exemptions authorized by Subsection
   2-14  (b) of this section, the Legislature may, by general law, exempt
   2-15  from ad valorem taxation the residence homestead owned by a
   2-16  disabled veteran who has a disability rating of 100 percent, or by
   2-17  the surviving spouse and surviving minor children, or either, of a
   2-18  disabled veteran who at the time of death had a disability rating
   2-19  of 100 percent.
   2-20        (d)  The Legislature by general law may exempt from ad
   2-21  valorem taxation property that is owned by a nonprofit organization
   2-22  composed primarily of members or former members of the armed forces
   2-23  of the United States or its allies and chartered or incorporated by
   2-24  the United States Congress.
   2-25        SECTION 2.  This proposed constitutional amendment shall be
   2-26  submitted to the voters at an election to be held November 2, 1993.
   2-27  The ballot shall be printed to provide for voting for or against
    3-1  the proposition:  "The constitutional amendment authorizing the
    3-2  legislature to exempt from ad valorem taxation the residence
    3-3  homesteads of veterans who are 100 percent disabled and their
    3-4  survivors."