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.