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A JOINT RESOLUTION
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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 the |
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residence homestead of the surviving spouse of a 100 percent or |
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totally disabled veteran in an amount equal to the amount of the |
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residence homestead exemption to which the disabled veteran was |
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entitled. |
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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 Subsection (j) 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 when the disabled veteran died is entitled to an |
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exemption for the residence homestead of the surviving spouse in an |
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amount equal to the amount of the exemption received by the disabled |
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veteran on the residence homestead of the disabled veteran if the |
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surviving spouse has not remarried since the death of the disabled |
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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 the residence homestead of |
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the surviving spouse of a 100 percent or totally disabled veteran in |
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an amount equal to the amount of the residence homestead exemption |
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to which the disabled veteran was entitled. |
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(b) Section 1-b(j), Article VIII, of this constitution |
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takes effect January 1, 2012, and applies only to a tax year |
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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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the residence homestead of the surviving spouse of a 100 percent or |
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totally disabled veteran in an amount equal to the amount of the |
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residence homestead exemption to which the disabled veteran was |
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entitled." |