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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 all or part |
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of the market value of the residence homestead of the surviving |
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spouse of a member of the armed services of the United States who is |
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killed in action. |
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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 Subsections (l) and (m) to read as follows: |
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(l) The legislature by general law may provide that the |
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surviving spouse of a member of the armed services of the United |
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States who is killed in action is entitled to an exemption from ad |
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valorem taxation of all or part of the market value of the surviving |
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spouse's residence homestead if the surviving spouse has not |
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remarried since the death of the member of the armed services. |
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(m) The legislature by general law may provide that a |
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surviving spouse who qualifies for and receives an exemption in |
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accordance with Subsection (l) of this section and who subsequently |
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qualifies a different property as the surviving spouse's residence |
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homestead is entitled to an exemption from ad valorem taxation of |
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the subsequently qualified homestead in an amount equal to the |
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dollar amount of the exemption from ad valorem taxation of the first |
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homestead for which the exemption was received in accordance with |
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Subsection (l) of this section in the last year in which the |
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surviving spouse received the exemption in accordance with that |
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subsection for that homestead if the surviving spouse has not |
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remarried since the death of the member of the armed services. |
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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, authorizing the legislature to provide for |
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an exemption from ad valorem taxation of all or part of the market |
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value of the residence homestead of the surviving spouse of a member |
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of the armed services of the United States who is killed in action. |
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(b) Sections 1-b(l) and (m), Article VIII, of this |
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constitution take effect January 1, 2014, and apply only to a tax |
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year beginning on or after that date. |
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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 authorizing the |
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legislature to provide for an exemption from ad valorem taxation of |
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all or part of the market value of the residence homestead of the |
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surviving spouse of a member of the armed services of the United |
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States who is killed in action." |