83R737 CJC-D

By: Isaac H.J.R. No. 50

A 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 member of the armed services of the United States who dies while on active duty.

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 (l) and (m) to read as follows:

(l) The legislature by general law may provide that the surviving spouse of an individual who dies while on active duty as a member of the armed services of the United States is entitled to an exemption from ad valorem taxation of all or part of the market value of the surviving spouse's residence homestead if:

(1) the surviving spouse has not remarried since the death of the member of the armed services; and

(2) the property was the residence homestead of the member of the armed services when the member died.

(m) The legislature by general law may provide that if a surviving spouse who qualifies for an exemption in accordance with Subsection (l) 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 (l) 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 member of the armed services.

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 83rd Legislature, Regular Session, 2013, 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 member of the armed services of the United States who dies while on active duty.

(b) Sections 1-b(l) and (m), Article VIII, of this constitution take effect January 1, 2014, and apply only to a tax year beginning on or after that date.

(c) This temporary provision expires January 1, 2015.

SECTION 3. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 5, 2013. 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 member of the armed services of the United States who dies while on active duty."