HBA-JLV S.J.R. 22 77(R) BILL ANALYSIS Office of House Bill AnalysisS.J.R. 22 By: Barrientos Ways & Means 4/27/2001 Engrossed BACKGROUND AND PURPOSE Currently, the property tax exemption for deceased disabled veterans must be divided between a surviving spouse and children, effectively diluting its value to any individual. In its current form, the benefit to surviving spouses and children is nominal. As proposed, Senate Joint Resolution 22 requires the submission to the voters of a constitutional amendment authorizing the legislature to set the amount of the ad valorem tax exemption for the surviving spouse and each child of a deceased disabled veteran in an amount equal to the amount of the exemption to which the disabled veteran was entitled. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this resolution does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS Senate Joint Resolution 22 amends the Texas Constitution to authorize the legislature to exempt property owned by a disabled veteran or by the surviving spouse and surviving children, rather than minor children, of a disabled veteran. The resolution authorizes a deceased disabled veteran's surviving spouse and each child of the veteran to be granted an exemption in an amount equal to the exemption to which the veteran was entitled when the veteran died, rather than for the surviving spouse and children, an exemption which in the aggregate is equal to the exemption to which the veteran was entitled when the veteran died. The resolution repeals a provision regarding the amounts of the exemptions from ad valorem taxation to which a disabled veteran is entitled to receive, which are the maximum amounts permitted under the Texas Constitution. FOR ELECTION This proposed constitutional amendment shall be submitted to the voters at an election to be held November 6, 2001.