By: Van de Putte S.J.R. No. 16
         (In the Senate - Filed January 8, 2013; January 29, 2013,
  read first time and referred to Committee on Finance;
  April 29, 2013, reported adversely, with favorable Committee
  Substitute by the following vote:  Yeas 12, Nays 0; April 29, 2013,
  sent to printer.)
 
  COMMITTEE SUBSTITUTE FOR S.J.R. No. 16 By:  Hegar
 
 
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."
 
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