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