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proposing a constitutional amendment authorizing the legislature |
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to provide for an exemption from ad valorem taxation of all or part |
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of the market value of the residence homestead of the surviving |
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spouse of a 100 percent or totally 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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qualified for an exemption in accordance with Subsection (i) of |
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this section from ad valorem taxation of all or part of the market |
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value of the disabled veteran's residence homestead when the |
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disabled veteran died is entitled to an exemption from ad valorem |
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taxation of the same portion of the market value of the same |
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property to which the disabled veteran's exemption applied 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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(k) The legislature by general law may provide that if a |
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surviving spouse who qualifies for an exemption in accordance with |
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Subsection (j) of this section subsequently qualifies a different |
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property as the surviving spouse's residence homestead, the |
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surviving spouse is entitled to an exemption from ad valorem |
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taxation of the subsequently qualified homestead in an amount equal |
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to the dollar amount of the exemption from ad valorem taxation of |
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the former homestead in accordance with Subsection (j) of this |
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section in the last year in which the surviving spouse received an |
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exemption in accordance with that subsection for that homestead if |
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the surviving spouse has not remarried since the death of the |
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disabled veteran. |
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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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an exemption from ad valorem taxation of all or part of the market |
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value of the residence homestead of the surviving spouse of a 100 |
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percent or totally disabled veteran. |
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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 an exemption from ad valorem taxation of |
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all or part of the market value of the residence homestead of the |
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surviving spouse of a 100 percent or totally disabled veteran." |