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."