| |
| |
|
|
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." |