82R294 JE-D
 
  By: Van de Putte, et al. S.J.R. No. 14
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing an exemption from
  ad valorem taxation of the residence homestead of the surviving
  spouse of a totally disabled veteran or the principal residence of
  the surviving minor children of such a disabled veteran.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b, Article VIII, Texas Constitution,
  is amended by adding Subsections (j) and (k) to read as follows:
         (j)  The legislature by general law may provide that the
  surviving spouse of a 100 percent or totally disabled veteran who
  received an exemption under Subsection (i) of this section is
  entitled to an exemption for the same property in an amount equal to
  the amount of the exemption received by the disabled veteran if the
  property:
               (1)  was the residence homestead of the surviving
  spouse when the disabled veteran died; and
               (2)  remains the residence homestead of the surviving
  spouse.
         (k)  The legislature by general law may provide that if a 100
  percent or totally disabled veteran who received an exemption under
  Subsection (i) of this section dies, the owner of the property is
  entitled to an exemption for the property in an amount equal to the
  amount of the exemption received by the disabled veteran if the
  property:
               (1)  was the principal residence of the disabled
  veteran's surviving minor children when the disabled veteran died;
  and
               (2)  remains 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 82nd Legislature,
  Regular Session, 2011, authorizing the legislature to provide for
  the exemption from ad valorem taxation of the residence homestead
  of the surviving spouse of a 100 percent or totally disabled veteran
  or the principal 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.
         (b)  Sections 1-b(j) and (k), Article VIII, of this
  constitution take effect January 1, 2012, and apply only to a tax
  year beginning on or after that date.
         (c)  This temporary provision expires January 1, 2013.
         SECTIONਃ.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 8, 2011.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment authorizing the
  legislature to provide for the exemption from ad valorem taxation
  of the residence homestead of the surviving spouse of a 100 percent
  or totally disabled veteran or the principal 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."