BILL ANALYSIS

 

 

                                                                                                                                              S.J.R. 29

                                                                                                                                          By: Carona

                                                                                                                                    Ways & Means

                                                                                                       Committee Report (Unamended)

 

 

 

BACKGROUND AND PURPOSE

 

Veterans with service-related injuries receive a disability rating ranging from zero to 100.  Based on these ratings, the state provides veterans a sliding scale exemption from certain ad valorem property taxes.  S.J.R. 29 proposes a constitutional amendment to authorize the exemption from ad valorem property taxes of the homestead residence of a disabled veteran who receives a rating of "100 percent disabled" or "totally disabled."

 

 

RULEMAKING AUTHORITY

 

It is the committee's opinion that this resolution does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. 

 

ANALYSIS

 

The bill amends Section 1-b, Article VIII, Texas Constitution, by adding Subsection (i), as follows:

 

(i) Authorizes the legislature by general law to exempt from ad valorem taxation all or part of the market value of the residence homestead of a disabled veteran who is certified as having a service-connected disability with a disability rating of 100 percent or totally disabled and to provide additional eligibility requirements for the exemption. Defines "disabled veteran."

 

The bill requires this proposed constitutional amendment to be submitted to the voters at an election to be held November 6, 2007.  Sets forth the required language of the ballot.

 

This proposed constitutional amendment shall be submitted to the voters at an election to be held November 6, 2007.  The ballot shall be printed to permit voting for or against the proposition: "The constitutional amendment authorizing the legislature to exempt all or part of the residence homesteads of certain totally disabled veterans from ad valorem taxation."

 

EFFECTIVE DATE

 

This proposed constitutional amendment shall be submitted to the voters at an election to be held November 6, 2007.  The ballot shall be printed to permit voting for or against the proposition: "The constitutional amendment authorizing the legislature to exempt all or part of the residence homesteads of certain totally disabled veterans from ad valorem taxation."