79R6191 JD-D

By:  Wong                                                       H.J.R. No. 89 



A JOINT RESOLUTION

proposing a constitutional amendment to authorize the legislature 
to allow the governing body of a political subdivision to provide an 
additional exemption from ad valorem taxation for property owned by 
certain disabled veterans who have been awarded the Purple Heart or 
their surviving spouses.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 2, Article VIII, Texas Constitution, is 
amended by adding Subsection (b-1) to read as follows:
	(b-1)  In addition to the exemption provided by Subsection 
(b) of this section, for a disabled veteran as defined by Subsection 
(b) of this section who has a disability rating of more than 70 
percent and has been awarded the Purple Heart, the Legislature, by 
general law, may authorize the governing body of a county, city, 
town, school district, or other political subdivision of this 
state, in the manner required by law for official action, to provide 
an exemption from taxation by the political subdivision of not more 
than $50,000 of the assessed value of a property that is provided an 
exemption under Subsection (b) of this section.  The Legislature 
may authorize the governing body of a taxing unit that grants an 
exemption to a disabled veteran under this subsection to provide 
for the transfer of the exemption for the property to the surviving 
spouse of the disabled veteran.
	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 authorizing the 
legislature to allow the governing body of a political subdivision 
to provide an additional exemption from ad valorem taxation for 
property owned by certain disabled veterans who have been awarded 
the Purple Heart or their surviving spouses."