By Haggerty H.J.R. No. 68
74R4419 JD-D
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(b), Article VIII, Texas Constitution,
1-7 is amended to read as follows:
1-8 (b) The Legislature may, by general law, exempt property
1-9 owned by a disabled veteran or by the surviving spouse and
1-10 surviving minor children of a disabled veteran. A disabled veteran
1-11 is a veteran of the armed services of the United States who is
1-12 classified as disabled by the Veterans' Administration or by a
1-13 successor to that agency; or the military service in which he
1-14 served. A veteran who is certified as having a disability of less
1-15 than 10 percent is not entitled to an exemption. A veteran having
1-16 a disability rating of not less than 10 percent nor more than 30
1-17 percent may be granted an exemption from taxation for property
1-18 valued at up to $5,000 <$1,500>. A veteran having a disability
1-19 rating of more than 30 percent but not more than 50 percent may be
1-20 granted an exemption from taxation for property valued at up to
1-21 $10,000 <$2,000>. A veteran having a disability rating of more
1-22 than 50 percent but not more than 70 percent may be granted an
1-23 exemption from taxation for property valued at up to $15,000
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 $15,000 <$3,000>. The spouse and children of any member of the
2-7 United States Armed Forces who dies <loses his life> while on
2-8 active duty may <will> be granted an exemption from taxation for
2-9 property valued at up to $5,000 <$2,500>. A deceased disabled
2-10 veteran's surviving spouse and children may be granted an exemption
2-11 which in the aggregate is equal to the exemption to which the
2-12 veteran <decedent> was entitled when <at> the veteran <time he>
2-13 died.
2-14 SECTION 2. This proposed constitutional amendment shall be
2-15 submitted to the voters at an election to be held on November 7,
2-16 1995. The ballot shall be printed to permit voting for or against
2-17 the proposition: "The constitutional amendment relating to raising
2-18 the limits of the exemption from ad valorem taxation of property
2-19 owned by disabled veterans or by the surviving spouses or surviving
2-20 minor children of disabled veterans."