83R13090 CJC-D
 
  By: Lucio III H.J.R. No. 134
 
 
 
A JOINT RESOLUTION
  proposing 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.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-a, Article VIII, Texas Constitution,
  is amended to read as follows:
         Sec. 1-a.  (a) The several counties of the State are
  authorized to levy ad valorem taxes upon all property within their
  respective boundaries for county purposes, except the first Three
  Thousand Dollars ($3,000) value of residential homesteads of
  married or unmarried adults, including those living alone, not to
  exceed thirty cents (30¢) on each One Hundred Dollars ($100)
  valuation, in addition to all other ad valorem taxes authorized by
  the Constitution of this State, provided the revenue derived
  therefrom shall be used for construction and maintenance of Farm to
  Market Roads or for Flood Control, except as herein otherwise
  provided.
         (b)  A veteran of the United States armed services who has
  been honorably discharged is entitled to an exemption from the
  taxes imposed under Subsection (a) of this section of $10,000, or a
  greater amount as provided by this subsection, of the assessed
  value of the veteran's residence homestead. In a tax year, the
  commissioners court may 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 may not exceed
  $75,000. Once the amount of the exemption is increased, the
  commissioners court may not reduce the amount of the exemption in
  future years.  A veteran who is eligible to receive an exemption
  under this subsection may not receive the exemption provided by
  Subsection (a) of this section. 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, the veteran may not receive both exemptions but is
  entitled to receive the exemption in the greater amount.
         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, 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)  The amendment to Section 1-a, Article VIII, of this
  constitution takes effect beginning with the tax year that begins
  January 1, 2014.
         (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 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."