81R7618 UM-D

By: Carona S.J.R. No. 33

A JOINT RESOLUTION

proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran or the principal place of residence of the surviving minor children of such a disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled on the same property.

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 provide that the surviving spouse and surviving minor children of a 100 percent or totally disabled veteran who received an exemption under Subsection (i) of this section are entitled to an exemption for the same property in an amount equal to the amount of the exemption received by the disabled veteran if:

(1) the property was the residence homestead of the surviving spouse or the principal residence of the surviving minor children when the disabled veteran died; and

(2) remains the residence homestead of the surviving spouse or the principal residence of the surviving minor children.

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 the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran or the principal place of residence of the surviving minor children of such a disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled.

(b) Section 1-b(j), Article VIII, of this constitution takes effect January 1, 2010, and applies only to a tax year beginning on or after that date.

(c) This temporary provision expires January 1, 2011.

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 the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran or the principal place of residence of the surviving minor children of such a disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled on the same property."