1-1 By: Haggerty (Senate Sponsor - Rosson) H.J.R. No. 68
1-2 (In the Senate - Received from the House May 12, 1995;
1-3 May 15, 1995, read first time and referred to Committee on Finance;
1-4 May 18, 1995, reported favorably by the following vote: Yeas 13,
1-5 Nays 0; May 18, 1995, sent to printer.)
1-6 HOUSE JOINT RESOLUTION
1-7 proposing a constitutional amendment to raise the limits of the
1-8 exemption from ad valorem taxation of property owned by disabled
1-9 veterans or by the surviving spouses and surviving minor children
1-10 of disabled veterans.
1-11 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Section 2, Article VIII, Texas Constitution, is
1-13 amended by amending Subsection (b) and adding Subsection (d) to
1-14 read as follows:
1-15 (b) The Legislature may, by general law, exempt property
1-16 owned by a disabled veteran or by the surviving spouse and
1-17 surviving minor children of a disabled veteran. A disabled veteran
1-18 is a veteran of the armed services of the United States who is
1-19 classified as disabled by the Veterans' Administration or by a
1-20 successor to that agency; or the military service in which he
1-21 served. A veteran who is certified as having a disability of less
1-22 than 10 percent is not entitled to an exemption. A veteran having
1-23 a disability rating of not less than 10 percent nor more than 30
1-24 percent may be granted an exemption from taxation for property
1-25 valued at up to $5,000 <$1,500>. A veteran having a disability
1-26 rating of more than 30 percent but not more than 50 percent may be
1-27 granted an exemption from taxation for property valued at up to
1-28 $7,500 <$2,000>. A veteran having a disability rating of more than
1-29 50 percent but not more than 70 percent may be granted an exemption
1-30 from taxation for property valued at up to $10,000 <$2,500>. A
1-31 veteran who has a disability rating of more than 70 percent, or a
1-32 veteran who has a disability rating of not less than 10 percent and
1-33 has attained the age of 65, or a disabled veteran whose disability
1-34 consists of the loss or loss of use of one or more limbs, total
1-35 blindness in one or both eyes, or paraplegia, may be granted an
1-36 exemption from taxation for property valued at up to $15,000
1-37 <$3,000>. The spouse and children of any member of the United
1-38 States Armed Forces who dies <loses his life> while on active duty
1-39 may <will> be granted an exemption from taxation for property
1-40 valued at up to $5,000 <$2,500>. A deceased disabled veteran's
1-41 surviving spouse and children may be granted an exemption which in
1-42 the aggregate is equal to the exemption to which the veteran
1-43 <decedent> was entitled when <at> the veteran <time he> died.
1-44 (d) Unless otherwise provided by general law enacted after
1-45 January 1, 1995, the amounts of the exemptions from ad valorem
1-46 taxation to which a person is entitled under Section 11.22, Tax
1-47 Code, for a tax year that begins on or after the date this
1-48 subsection takes effect are the maximum amounts permitted under
1-49 Subsection (b) of this section instead of the amounts specified by
1-50 Section 11.22, Tax Code. This subsection may be repealed by the
1-51 Legislature by general law.
1-52 SECTION 2. This proposed constitutional amendment shall be
1-53 submitted to the voters at an election to be held on November 7,
1-54 1995. The ballot shall be printed to permit voting for or against
1-55 the proposition: "The constitutional amendment relating to raising
1-56 the limits of the exemption from ad valorem taxation of property
1-57 owned by disabled veterans or by the surviving spouses or surviving
1-58 minor children of disabled veterans."
1-59 * * * * *