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."