H.J.R. No. 68
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment to raise the limits of the
    1-2  exemption from ad valorem taxation of property owned by disabled
    1-3  veterans or by the surviving spouses and surviving minor children
    1-4  of disabled veterans.
    1-5        BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-6        SECTION 1.  Section 2, Article VIII, Texas Constitution, is
    1-7  amended by amending Subsection (b) and adding Subsection (d) to
    1-8  read as follows:
    1-9        (b)  The Legislature may, by general law, exempt property
   1-10  owned by a disabled veteran or by the surviving spouse and
   1-11  surviving minor children of a disabled veteran.  A disabled veteran
   1-12  is a veteran of the armed services of the United States who is
   1-13  classified as disabled by the Veterans' Administration or by a
   1-14  successor to that agency; or the military service in which he
   1-15  served.  A veteran who is certified as having a disability of less
   1-16  than 10 percent is not entitled to an exemption.  A veteran having
   1-17  a disability rating of not less than 10 percent nor more than 30
   1-18  percent may be granted an exemption from taxation for property
   1-19  valued at up to $5,000 <$1,500>.  A veteran having a disability
   1-20  rating of more than 30 percent but not more than 50 percent may be
   1-21  granted an exemption from taxation for property valued at up to
   1-22  $7,500 <$2,000>.  A veteran having a disability rating of more than
   1-23  50 percent but not more than 70 percent may be granted an exemption
   1-24  from taxation for property valued at up to $10,000 <$2,500>.  A
    2-1  veteran who has a disability rating of more than 70 percent, or a
    2-2  veteran who has a disability rating of not less than 10 percent and
    2-3  has attained the age of 65, or a disabled veteran whose disability
    2-4  consists of the loss or loss of use of one or more limbs, total
    2-5  blindness in one or both eyes, or paraplegia, may be granted an
    2-6  exemption from taxation for property valued at up to $12,000
    2-7  <$3,000>.  The spouse and children of any member of the United
    2-8  States Armed Forces who dies <loses his life> while on active duty
    2-9  may <will> be granted an exemption from taxation for property
   2-10  valued at up to $5,000 <$2,500>.  A deceased disabled veteran's
   2-11  surviving spouse and children may be granted an exemption which in
   2-12  the aggregate is equal to the exemption to which the veteran
   2-13  <decedent> was entitled when <at> the veteran <time he> died.
   2-14        (d)  Unless otherwise provided by general law enacted after
   2-15  January 1, 1995, the amounts of the exemptions from ad valorem
   2-16  taxation to which a person is entitled under Section 11.22, Tax
   2-17  Code, for a tax year that begins on or after the date this
   2-18  subsection takes effect are the maximum amounts permitted under
   2-19  Subsection (b) of this section instead of the amounts specified by
   2-20  Section 11.22, Tax Code.  This subsection may be repealed by the
   2-21  Legislature by general law.
   2-22        SECTION 2.  This proposed constitutional amendment shall be
   2-23  submitted to the voters at an election to be held on November 7,
   2-24  1995.  The ballot shall be printed to permit voting for or against
   2-25  the proposition:  "The constitutional amendment relating to raising
   2-26  the limits of the exemption from ad valorem taxation of property
   2-27  owned by disabled veterans or by the surviving spouses or surviving
    3-1  minor children of disabled veterans."