|
|
SENATE 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 the surviving spouse has not |
|
remarried since the death of the member of the armed services. |
|
(m) The legislature by general law may provide that a |
|
surviving spouse who qualifies for and receives an exemption in |
|
accordance with Subsection (l) of this section and who subsequently |
|
qualifies a different property as the surviving spouse's residence |
|
homestead 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 first |
|
homestead for which the exemption was received in accordance with |
|
Subsection (l) of this section in the last year in which the |
|
surviving spouse received the 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." |
|
|
|
* * * * * |