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A JOINT RESOLUTION
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proposing a constitutional amendment to exempt from county ad |
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valorem taxation a portion of the value of the residence homestead |
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of a veteran of the United States armed services who has been |
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honorably discharged. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-a, Article VIII, Texas Constitution, |
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is amended to read as follows: |
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Sec. 1-a. (a) The several counties of the State are |
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authorized to levy ad valorem taxes upon all property within their |
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respective boundaries for county purposes, except the first Three |
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Thousand Dollars ($3,000) value of residential homesteads of |
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married or unmarried adults, including those living alone, not to |
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exceed thirty cents (30¢) on each One Hundred Dollars ($100) |
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valuation, in addition to all other ad valorem taxes authorized by |
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the Constitution of this State, provided the revenue derived |
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therefrom shall be used for construction and maintenance of Farm to |
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Market Roads or for Flood Control, except as herein otherwise |
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provided. |
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(b) A veteran of the United States armed services who has |
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been honorably discharged is entitled to an exemption from the |
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taxes imposed under Subsection (a) of this section of $10,000, or a |
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greater amount as provided by this subsection, of the assessed |
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value of the veteran's residence homestead. In a tax year, the |
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commissioners court may increase the amount of the exemption |
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provided by this section from the amount of the exemption in the |
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county for the preceding tax year in an amount equal to $5,000, |
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provided that the total amount of the exemption may not exceed |
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$75,000. Once the amount of the exemption is increased, the |
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commissioners court may not reduce the amount of the exemption in |
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future years. A veteran who is eligible to receive an exemption |
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under this subsection may not receive the exemption provided by |
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Subsection (a) of this section. If a veteran who is eligible to |
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receive an exemption under this subsection is also eligible to |
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receive an exemption from county taxes authorized by Section 1-b(b) |
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of this article, the veteran may not receive both exemptions but is |
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entitled to receive the exemption in the greater amount. |
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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 83rd Legislature, |
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Regular Session, 2013, to exempt from county ad valorem taxation a |
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portion of the value of the residence homestead of a veteran of the |
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United States armed services who has been honorably discharged. |
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(b) The amendment to Section 1-a, Article VIII, of this |
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constitution takes effect beginning with the tax year that begins |
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January 1, 2014. |
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(c) This temporary provision expires January 1, 2015. |
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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 5, 2013. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to exempt from county ad |
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valorem taxation a portion of the value of the residence homestead |
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of a veteran of the United States armed services who has been |
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honorably discharged." |