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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 the residence homestead of the |
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surviving spouse of a 100 percent or totally disabled veteran in an |
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amount equal to the amount of the residence homestead exemption to |
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which the disabled veteran was entitled on the same property. |
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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 provide that the |
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surviving spouse of a 100 percent or totally disabled veteran who |
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received an exemption in accordance with Subsection (i) of this |
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section is entitled to an exemption for the same property in an |
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amount equal to the amount of the exemption received by the disabled |
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veteran if: |
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(1) the surviving spouse has not remarried since the |
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death of the disabled veteran; and |
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(2) the property: |
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(A) was the residence homestead of the surviving |
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spouse when the disabled veteran died; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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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 82nd Legislature, |
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Regular Session, 2011, authorizing the legislature to exempt from |
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ad valorem taxation the residence homestead of the surviving spouse |
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of a 100 percent or totally disabled veteran in an amount equal to |
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the amount of the residence homestead exemption to which the |
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disabled veteran was entitled. |
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(b) Section 1-b(j), Article VIII, of this constitution |
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takes effect January 1, 2012, and applies only to a tax year |
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beginning on or after that date. |
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(c) This temporary provision expires January 1, 2013. |
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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 8, 2011. |
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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 the residence |
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homestead of the surviving spouse of a 100 percent or totally |
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disabled veteran in an amount equal to the amount of the residence |
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homestead exemption to which the disabled veteran was entitled on |
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the same property." |