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.