82R1602 SMH-D
 
  By: Patrick S.J.R. No. 21
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide for an exemption from ad valorem taxation of the
  residence homestead of the surviving spouse of a 100 percent or
  totally disabled veteran in an amount equal to the amount of the
  residence homestead exemption to which the disabled veteran was
  entitled.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b, Article VIII, Texas Constitution,
  is amended by adding Subsection (j) 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 when the disabled veteran died is entitled to an
  exemption for the residence homestead of the surviving spouse in an
  amount equal to the amount of the exemption received by the disabled
  veteran on the residence homestead of the disabled veteran 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 the residence homestead of
  the surviving spouse of a 100 percent or totally disabled veteran in
  an amount equal to the amount of the residence homestead exemption
  to which the disabled veteran was entitled.
         (b)  Section 1-b(j), Article VIII, of this constitution
  takes effect January 1, 2012, and applies 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
  the residence homestead of the surviving spouse of a 100 percent or
  totally disabled veteran in an amount equal to the amount of the
  residence homestead exemption to which the disabled veteran was
  entitled."