SRC-MKV, CTC S.J.R. 22 77(R)   BILL ANALYSIS


Senate Research Center   S.J.R. 22
77R6333 SMH-DBy: Barrientos
Veteran Affairs & Military Installations
2/18/2001
As Filed


DIGEST 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.  S.J.R. 22 extends the full amount of a
property tax exemption for deceased disabled veterans to each surviving
family member.   

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 2(b), Article VIII, Texas Constitution, to
authorize the Legislature, by general law, to exempt property owned by a
disabled veteran or by the surviving spouse and surviving children, rather
than minor children, of a disabled veteran.  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. 

SECTION 2.  Repealer: Section 2(d), Article VIII, Texas Constitution.

SECTION 3.  Requires that this constitutional amendment be put before the
voters in an election on November 6, 2001.  Requires the ballot be printed
to permit a person to vote for or against the proposition and sets forth
specific wording to be contained on the ballot.