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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to exempt from ad valorem taxation a portion of the assessed value |
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of the residence homesteads of military servicemembers who are |
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serving on active duty. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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is amended by adding Subsection (j) to read as follows: |
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(j) The legislature by general law may exempt from ad |
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valorem taxation by a political subdivision $3,000 of the assessed |
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value of the residence homestead of a person who is a member of the |
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armed forces of the United States, a member of the Texas National |
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Guard or of the National Guard of another state serving on active |
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duty under an order of the President of the United States, or a |
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member of a reserve component of the armed forces of the United |
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States serving on active duty under an order of the President of the |
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United States. Where ad valorem taxes have previously been pledged |
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for the payment of debt, the taxing officers of a political |
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subdivision may continue to levy and collect the taxes against the |
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value of homesteads exempted under this subsection until the debt |
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is discharged if the cessation of the levy would impair the |
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obligation of the contract by which the debt was created. The |
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legislature shall provide for formulas to protect school districts |
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against all or part of the revenue loss incurred by the |
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implementation of this subsection. |
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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 81st Legislature, |
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Regular Session, 2009, authorizing the legislature to exempt from |
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ad valorem taxation a portion of the assessed value of the residence |
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homesteads of military servicemembers who are serving on active |
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duty and expires January 1, 2011. |
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(b) Except as provided by Subsection (c) of this section, |
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Section 1-b(j), Article VIII, of this constitution applies only to |
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ad valorem taxes imposed for a tax year beginning on or after |
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January 1, 2010. |
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(c) The legislature by general law enacted before January 1, |
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2010, may apply an exemption adopted under Section 1-b(j), Article |
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VIII, of this constitution to ad valorem taxes imposed for the 2009 |
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tax year. The general law may provide for the payment of a refund to |
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a person who qualifies for an exemption adopted under that section |
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and who paid the ad valorem taxes imposed on the person's residence |
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homestead for the 2009 tax year. |
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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 3, 2009. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to exempt from ad valorem taxation a portion of the |
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assessed value of the residence homesteads of United States |
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military servicemembers, including members of the national guard or |
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military reserves, who are serving on active duty." |