BILL ANALYSIS


                                                        H.J.R. 68
                                            By: Haggerty (Rosson)
                                                          Finance
                                                         05-19-95
                              Senate Committee Report (Unamended)
BACKGROUND

Current law allows the legislature to grant ad valorem tax
exemptions on property owned by disabled veterans and their
surviving spouses and children.  Since this law was added to the
Texas statutes in 1972, it has never been amended.  

PURPOSE

As proposed, H.J.R. 68 requires the submission to the voters of a
proposed constitutional amendment raising the limits of the
exemption from ad valorem taxation of property owned by disabled
veterans or by the surviving spouses and surviving minor children
of disabled veterans. 

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not grant any
additional rulemaking authority to a state officer, institution, or
agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 2, Article VIII, Texas Constitution, by
amending Subsection (b) and adding Subsection (d), as follows:

     (b)  Authorizes a veteran having a disability rating of not
     less than 10 percent nor more than 30 percent to be granted an
     exemption from taxation for property valued up to $5,000,
     rather $1,500.  Authorizes a veteran having a disability
     rating of more than 30 percent but not more than 50 percent to
     be granted an exemption from taxation for property valued at
     up to $7,500, rather than $2,000.  Authorizes a veteran having
     a disability rating of more than 50 percent but not more than
     70 percent to be granted an exemption from taxation for
     property valued at up to $10,000, rather than $2,500. 
     Authorizes a veteran whose disability consists of the loss or
     loss of use of one or more limbs, total blindness in one or
     both eyes, or paraplegia, to be granted an exemption from
     taxation for property valued at up to $15,000, rather than
     $3,000.  Authorizes the spouse and children of any member of
     the United States Armed Forces who dies while on active duty
     to be granted an exemption from taxation for property valued
     up to $5,000, rather than $2,500.  Makes conforming changes.
     
     (d)  Provides that the amounts of the exemptions from ad
     valorem taxation to which a person is entitled under Section
     11.22, Tax Code, for a tax year that begins on or after the
     date this subsection takes effect are the minimum amounts
     permitted under Subsection (b) of this section instead of the
     amounts specified by Section 11.22, Tax Code.  Authorizes this
     subsection to be repealed by the legislature by law, unless
     otherwise provided by general law enacted after January 1,
     1995.
     
     SECTION 2.     Requires this proposed constitutional amendment to be
submitted to the voters at an election to be held November 7, 1995. 
Sets forth the required language of the ballot.