AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

S.J.R. 59 is intended to reduce veterans' property tax burden.  The resolution proposes a constitutional amendment that will give back to the brave men and women who have given so much to their state and country. 

 

Under S.J.R. 59, a veteran is exempt from paying at least $10,000 of homestead property value.   Texas county governments will be able to increase the amount of the exemption up to $75,000 of homestead property value.  If a county government does raise the property tax exemption, it may not lower the exemption in the future.  Veterans will not be permitted to couple this exemption with any other property tax exemptions.

 

As proposed, S.J.R. 59  proposes a constitutional amendment to exempt from county ad valorem taxation a portion of the value of the residence homestead of a veteran of the United States armed services who has been honorably discharged.

 

RULEMAKING AUTHORITY

 

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

 

SECTION BY SECTION ANALYSIS

 

SECTION 1. Amends Section 1-a, Article VIII, Texas Constitution, as follows:

 

Sec. 1-a.  (a)  Creates this subsection from existing text and makes no further change.

 

(b) Entitles a veteran of the United States armed services who has been honorably discharged to an exemption from the taxes imposed under Subsection (a) of this section (relating to ad valorem taxes on the value of a residential homestead) of $10,000, or a greater amount as provided by this subsection, of the assessed value of the veteran's residence homestead.  Authorizes the commissioners court, in a tax year, to increase the amount of the exemption provided by this section from the amount of the exemption in the county for the preceding tax year in an amount equal to $5,000, provided that the total amount of the exemption is prohibited from exceeding $75,000.  Prohibits the commissioners court, once the amount of the exemption is increased, from reducing the amount of the exemption in future years.  Prohibits a veteran who is eligible to receive an exemption under this subsection from receiving the exemption provided by Subsection (a) of this section.  Prohibits the veteran, if a veteran who is eligible to receive an exemption under this subsection is also eligible to receive an exemption from county taxes authorized by Section 1-b(b) of this article, from receiving both exemptions but provides that the veteran is entitled to receive the exemption in the greater amount.

 

SECTION 2. Provides that the following temporary provision is added to the Texas Constitution:

 

TEMPORARY PROVISION.  (a) Provides that this temporary provision applies to the constitutional amendment proposed by the 83rd Legislature, Regular Session, 2013, to exempt from county ad valorem taxation a portion of the value of the residence homestead of a veteran of the United States armed services who has been honorably discharged.

 

(b) Effective date, the amendment to Section 1-a, Article VIII, of this constitution: the tax year that begins January 1, 2014.

 

(c) Provides that this temporary provision expires January 1, 2015.

 

SECTION 3. Requires that the proposed constitutional amendment be submitted to the voters at an election to be held November 5, 2013.  Sets forth the required language of the ballot.