By: Van de Putte, et al. S.J.R. No. 14
         (In the Senate - Filed January 14, 2011; February 2, 2011,
  read first time and referred to Committee on Finance; May 9, 2011,
  reported adversely, with favorable Committee Substitute by the
  following vote:  Yeas 10, Nays 0; May 9, 2011, sent to printer.)
 
  COMMITTEE SUBSTITUTE FOR S.J.R. No. 14 By:  Lucio
 
 
SENATE JOINT RESOLUTION
 
 
  proposing a constitutional amendment authorizing the legislature
  to provide for an exemption from ad valorem taxation of all or part
  of the market value of the residence homestead of the surviving
  spouse of a 100 percent or totally 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
  qualified for an exemption in accordance with Subsection (i) of
  this section from ad valorem taxation of all or part of the market
  value of the disabled veteran's residence homestead when the
  disabled veteran died is entitled to an exemption from ad valorem
  taxation of the same portion of the market value of the same
  property to which the disabled veteran's exemption applied if:
               (1)  the surviving spouse has not remarried since the
  death of the disabled veteran; and
               (2)  the property:
                     (A)  was the residence homestead of the surviving
  spouse when the disabled veteran died; and
                     (B)  remains the residence homestead of the
  surviving spouse.
         (k)  The legislature by general law may provide that if a
  surviving spouse who qualifies for an exemption in accordance with
  Subsection (j) of this section subsequently qualifies a different
  property as the surviving spouse's residence homestead, the
  surviving spouse is entitled to an exemption from ad valorem
  taxation of the subsequently qualified homestead in an amount equal
  to the dollar amount of the exemption from ad valorem taxation of
  the former homestead in accordance with Subsection (j) of this
  section in the last year in which the surviving spouse received an
  exemption in accordance with that subsection for that homestead if
  the surviving spouse has not remarried since the death of the
  disabled veteran.
         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
  an exemption from ad valorem taxation of all or part of the market
  value of the residence homestead of the surviving spouse of a 100
  percent or totally disabled veteran.
         (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.
         SECTION 3.  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 an exemption from ad valorem taxation of
  all or part of the market value of the residence homestead of the
  surviving spouse of a 100 percent or totally disabled veteran."
 
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