83R2256 CJC-D
 
  By: Van de Putte S.J.R. No. 16
 
 
 
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 is
  killed in action.
         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 a member of the armed services of the United
  States who is killed in action 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 is killed in action.
         (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 is killed in action."