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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing an exemption from |
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ad valorem taxation of the residence homestead of the surviving |
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spouse of a totally disabled veteran or the principal residence of |
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the surviving minor children of such a disabled veteran. |
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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 Subsections (j) and (k) 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 under Subsection (i) of this section is |
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entitled to an exemption for the same property in an amount equal to |
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the amount of the exemption received by the disabled veteran if the |
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property: |
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(1) was the residence homestead of the surviving |
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spouse when the disabled veteran died; and |
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(2) remains the residence homestead of the surviving |
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spouse. |
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(k) The legislature by general law may provide that if a 100 |
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percent or totally disabled veteran who received an exemption under |
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Subsection (i) of this section dies, the owner of the property is |
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entitled to an exemption for the property in an amount equal to the |
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amount of the exemption received by the disabled veteran if the |
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property: |
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(1) was the principal residence of the disabled |
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veteran's surviving minor children when the disabled veteran died; |
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and |
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(2) remains the principal residence of the surviving |
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minor children. |
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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 provide for |
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the exemption from ad valorem taxation of the residence homestead |
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of the surviving spouse of a 100 percent or totally disabled veteran |
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or the principal residence of the surviving minor children of such a |
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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. |
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(b) Sections 1-b(j) and (k), Article VIII, of this |
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constitution take effect January 1, 2012, and apply only to a tax |
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year 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 provide for the exemption from ad valorem taxation |
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of the residence homestead of the surviving spouse of a 100 percent |
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or totally disabled veteran or the principal residence of the |
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surviving minor children of such a disabled veteran in an amount |
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equal to the amount of the residence homestead exemption to which |
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the disabled veteran was entitled on the same property." |