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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize a change in the |
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manner of determining the amount of the exemption from ad valorem |
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taxation to which a disabled veteran is entitled. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2(b), Article VIII, Texas Constitution, |
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is amended to read as follows: |
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(b) The Legislature may, by general law, exempt property |
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owned by a disabled veteran or by the surviving spouse and surviving |
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minor children of a disabled veteran. A disabled veteran is a |
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veteran of the armed services of the United States who is classified |
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as disabled by the Veterans' Administration or by a successor to |
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that agency[;] or by the military service in which the veteran [he] |
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served. A veteran who is certified as having a disability of less |
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than 10 percent is not entitled to an exemption. A veteran having a |
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disability rating of not less than 10 percent but less [nor more] |
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than 30 percent may be granted an exemption from taxation for |
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property valued at up to $5,000. A veteran having a disability |
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rating of not less [more] than 30 percent but less [not more] than |
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50 percent may be granted an exemption from taxation for property |
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valued at up to $7,500. A veteran having a disability rating of not |
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less [more] than 50 percent but less [not more] than 70 percent may |
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be granted an exemption from taxation for property valued at up to |
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$10,000. A veteran who has a disability rating of [more than] 70 |
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percent or more, or a veteran who has a disability rating of not |
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less than 10 percent and has attained the age of 65, or a disabled |
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veteran whose disability consists of the loss or loss of use of one |
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or more limbs, total blindness in one or both eyes, or paraplegia, |
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may be granted an exemption from taxation for property valued at up |
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to $12,000. The spouse and children of any member of the United |
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States Armed Forces who dies while on active duty may be granted an |
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exemption from taxation for property valued at up to $5,000. A |
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deceased disabled veteran's surviving spouse and children may be |
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granted an exemption which in the aggregate is equal to the |
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exemption to which the veteran was entitled when the veteran died. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 80th Legislature, |
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Regular Session, 2007, authorizing a change in the manner of |
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determining the amount of the exemption from ad valorem taxation to |
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which a disabled veteran is entitled and expires January 1, 2009. |
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(b) The amendment to Section 2(b), Article VIII, of this |
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constitution takes effect January 1, 2008, and applies only to a tax |
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year beginning on or after that date. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 6, 2007. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize a change |
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in the manner of determining the amount of the exemption from ad |
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valorem taxation to which a disabled veteran is entitled." |