81R4876 SMH-D

By: King of Parker H.J.R. No. 69

A JOINT RESOLUTION

proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation not more than $60,000 of the assessed value of the residence homesteads of military servicemembers who are serving on active duty.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 1-b, Article VIII, Texas Constitution, is amended by adding Subsection (j) to read as follows:

(j) The legislature by general law may exempt from ad valorem taxation by a political subdivision not more than $60,000 of the assessed value of the residence homestead of a person who is a member of the armed forces of the United States, a member of the Texas National Guard or of the National Guard of another state serving on active duty under an order of the president of the United States, or a member of a reserve component of the armed forces of the United States serving on active duty under an order of the president of the United States. Where ad valorem taxes have previously been pledged for the payment of debt, the taxing officers of a political subdivision may continue to levy and collect the taxes against the value of homesteads exempted under this subsection until the debt is discharged if the cessation of the levy would impair the obligation of the contract by which the debt was created. The legislature shall provide for formulas to protect school districts against all or part of the revenue loss incurred by the implementation of this subsection.

SECTION 2. The following temporary provision is added to the Texas Constitution:

TEMPORARY PROVISION. (a) This temporary provision applies to the constitutional amendment proposed by the 81st Legislature, Regular Session, 2009, authorizing the legislature to exempt from ad valorem taxation a portion of the assessed value of the residence homesteads of military servicemembers who are serving on active duty and expires January 1, 2011.

(b) Except as provided by Subsection (c) of this section, Section 1-b(j), Article VIII, of this constitution applies only to ad valorem taxes imposed for a tax year beginning on or after January 1, 2010.

(c) The legislature by general law enacted before January 1, 2010, may apply an exemption adopted under Section 1-b(j), Article VIII, of this constitution to ad valorem taxes imposed for the 2009 tax year. The general law may provide for the payment of a refund to a person who qualifies for an exemption adopted under that section and who paid the ad valorem taxes imposed on the person's residence homestead for the 2009 tax year.

SECTION 3. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 3, 2009. The ballot shall be printed to permit voting for or against the proposition: "The constitutional amendment authorizing the legislature to exempt from ad valorem taxation not more than $60,000 of the assessed value of the residence homesteads of United States military servicemembers, including members of the National Guard or military reserves, who are serving on active duty."