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79R4743 MFC-D


By:  McReynolds, Edwards                                        H.J.R. No. 44 



A JOINT RESOLUTION

proposing a constitutional amendment to authorize an increase in 
the amount of the ad valorem tax exemptions for veterans who are 
certified as having certain disability ratings.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 2(b), Article VIII, Texas Constitution, 
is amended to read as follows:
	(b)  The Legislature may, by general law, exempt property 
owned by a disabled veteran or by the surviving spouse and surviving 
minor children of a disabled veteran.  A disabled veteran is a 
veteran of the armed services of the United States who is classified 
as disabled by the Veterans' Administration or by a successor to 
that agency[;] or by the military service in which the veteran [he] 
served.  A veteran who is certified as having a disability of less 
than 10 percent is not entitled to an exemption.  A veteran having a 
disability rating of not less than 10 percent but less [nor more] 
than 30 percent may be granted an exemption from taxation for 
property valued at up to $5,000.  A veteran having a disability 
rating of not less [more] than 30 percent but less [not more] than 
50 percent may be granted an exemption from taxation for property 
valued at up to $7,500.  A veteran having a disability rating of not 
less [more] than 50 percent but less [not more] than 70 percent may 
be granted an exemption from taxation for property valued at up to 
$10,000.  A veteran who has a disability rating of [more than] 70 
percent or more, or a veteran who has a disability rating of not 
less than 10 percent and has attained the age of 65, or a disabled 
veteran whose disability consists of the loss or loss of use of one 
or more limbs, total blindness in one or both eyes, or paraplegia, 
may be granted an exemption from taxation for property valued at up 
to $12,000.  The spouse and children of any member of the United 
States Armed Forces who dies while on active duty may be granted an 
exemption from taxation for property valued at up to $5,000.  A 
deceased disabled veteran's surviving spouse and children may be 
granted an exemption which in the aggregate is equal to the 
exemption to which the veteran was entitled when the veteran died.
	SECTION 2.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 8, 2005.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The constitutional amendment to authorize an 
increase in the amount of the ad valorem tax exemptions for veterans 
who are certified as having certain disability ratings."