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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing a political |
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subdivision to exempt from ad valorem taxation the total assessed |
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value of the residence homestead of a member of a reserve component |
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of the United States armed forces who is serving on active duty |
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during a war or national emergency. |
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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 governing body of a political subdivision by |
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official action may exempt from ad valorem taxation the total |
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assessed value of the residence homestead of a member of a reserve |
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component of the United States armed forces, including the National |
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Guard, who is serving on active duty during a war or national |
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emergency declared in accordance with federal law. As an |
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alternative, on receipt of a petition signed by at least 20 percent |
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of the number of qualified voters who voted in the preceding |
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election of the political subdivision, the governing body shall |
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call an election to determine by majority vote whether to establish |
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a tax exemption authorized by this subsection. Where ad valorem tax |
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has previously been pledged for the payment of debt, the governing |
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body of the political subdivision may continue to levy and collect |
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the tax against the value of the homesteads exempted under this |
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subsection until the debt is discharged if the cessation of the levy |
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would impair the obligation of the contract by which the debt was |
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created. The legislature by general law may prescribe requirements |
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for eligibility for a tax exemption authorized by this subsection |
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based on the distance of the location where the person is deployed |
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or stationed on active duty from the person's residence homestead |
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and the period for which the person is deployed or stationed. |
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SECTION 2. 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 a |
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political subdivision to exempt from ad valorem taxation the total |
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assessed value of the residence homestead of a member of a reserve |
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component of the United States armed forces who is serving on active |
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duty during a war or national emergency." |