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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 portion of the assessed value of the residence |
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homesteads of certain military servicemembers who have served in a |
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hostile fire or imminent danger pay zone or a combat zone. |
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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 a portion of the |
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assessed value of the residence homestead of a person who is a |
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member or former member of the armed forces of the United States, of |
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the Texas National Guard or of the National Guard of another state, |
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or of a reserve component of the armed forces of the United States |
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and has served in a hostile fire or imminent danger pay zone |
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designated by the secretary of state of the United States or a |
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combat zone designated by the president of the United States. The |
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legislature may provide for the computation of the amount of the |
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exemption based on the period of that service and may provide that a |
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person may not claim an exemption in more than one tax year for the |
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same period of service. Where ad valorem taxes have previously been |
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pledged 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. 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 portion of the assessed value of the |
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residence homesteads of certain military servicemembers who have |
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served in a hostile fire or imminent danger pay zone or a combat |
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zone." |