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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to exempt a percentage of the market value of the residence |
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homesteads of certain partially disabled veterans from ad valorem |
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taxation. |
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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 a percentage of the market value of the residence |
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homestead of a partially disabled veteran that is equal to the |
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percentage of disability of the disabled veteran and may provide |
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additional eligibility requirements for the exemption. For |
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purposes of this subsection, "partially disabled veteran" means a |
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disabled veteran as described by Section 2(b) of this article who is |
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certified as having a disability rating of less than 100 percent. A |
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limitation or restriction on a disabled veteran's entitlement to an |
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exemption under Section 2(b) of this article, or on the amount of an |
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exemption under Section 2(b), does not apply to an exemption under |
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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 a |
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percentage of the market value of the residence homesteads of |
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certain partially disabled veterans from ad valorem taxation. |
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(b) Section 1-b(j), Article VIII, of this constitution |
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takes effect January 1, 2010, and applies only to a tax year |
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beginning on or after that date. |
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(c) This temporary provision expires January 1, 2011. |
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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 a percentage of the market value of the |
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residence homesteads of certain partially disabled veterans from ad |
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valorem taxation." |