By Madden                                             H.J.R. No. 92
         77R8907 GJH-D                           
                                 A JOINT RESOLUTION
 1-1     proposing a constitutional amendment relating to ad valorem tax
 1-2     exemptions for the surviving spouses and children of certain
 1-3     members and veterans of the armed forces.
 1-4           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Section 2(b), Article VIII, Texas Constitution, is
 1-6     amended to read as follows:
 1-7           (b)  The Legislature may, by general law, exempt property
 1-8     owned by a disabled veteran or by the surviving spouse and
 1-9     surviving minor children of a disabled veteran.  A disabled veteran
1-10     is a veteran of the armed services of the United States who is
1-11     classified as disabled by the Veterans' Administration or by a
1-12     successor to that agency[;] or by the military service in which the
1-13     veteran [he] served.  A veteran who is certified as having a
1-14     disability of less than 10 percent is not entitled to an exemption.
1-15     A veteran having a disability rating of not less than 10 percent
1-16     nor more than 30 percent may be granted an exemption from taxation
1-17     for property valued at up to $5,000.  A veteran having a disability
1-18     rating of more than 30 percent but not more than 50 percent may be
1-19     granted an exemption from taxation for property valued at up to
1-20     $7,500.  A veteran having a disability rating of more than 50
1-21     percent but not more than 70 percent may be granted an exemption
1-22     from taxation for property valued at up to $10,000.  A veteran who
1-23     has a disability rating of more than 70 percent, or a veteran who
1-24     has a disability rating of not less than 10 percent and has
 2-1     attained the age of 65, or a disabled veteran whose disability
 2-2     consists of the loss or loss of use of one or more limbs, total
 2-3     blindness in one or both eyes, or paraplegia, may be granted an
 2-4     exemption from taxation for property valued at up to $12,000.  The
 2-5     spouse and the children of any member of the United States Armed
 2-6     Forces who dies while on active duty may each be granted an
 2-7     exemption from taxation for property valued at up to $12,000
 2-8     [$5,000].  The surviving spouse and each surviving child of a
 2-9     deceased veteran who is entitled to dependency and indemnity
2-10     compensation or other veteran survivor benefits under federal law
2-11     because the veteran's death was related to the veteran's military
2-12     service may be granted an exemption from taxation for property
2-13     valued up to $12,000.  A deceased disabled veteran's surviving
2-14     spouse and children may be granted an exemption which in the
2-15     aggregate is equal to the exemption to which the veteran was
2-16     entitled when the veteran died.
2-17           SECTION 2. This proposed constitutional amendment shall be
2-18     submitted to the voters at an election to be held November 6, 2001.
2-19     The ballot shall be printed to permit voting for or against the
2-20     proposition: "The constitutional amendment to authorize an increase
2-21     in the amount of the ad valorem tax exemptions for the surviving
2-22     spouse and children of a member of the armed services of the United
2-23     States who dies while on active duty and to authorize an ad valorem
2-24     tax exemption for the surviving spouse and children of a veteran
2-25     whose death is service related."