83R13090 CJC-D

By: Lucio S.J.R. No. 59

A JOINT RESOLUTION

proposing a constitutional amendment to exempt from county ad valorem taxation a portion of the value of the residence homestead of a veteran of the United States armed services who has been honorably discharged.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 1-a, Article VIII, Texas Constitution, is amended to read as follows:

Sec. 1-a. (a) The several counties of the State are authorized to levy ad valorem taxes upon all property within their respective boundaries for county purposes, except the first Three Thousand Dollars ($3,000) value of residential homesteads of married or unmarried adults, including those living alone, not to exceed thirty cents (30¢) on each One Hundred Dollars ($100) valuation, in addition to all other ad valorem taxes authorized by the Constitution of this State, provided the revenue derived therefrom shall be used for construction and maintenance of Farm to Market Roads or for Flood Control, except as herein otherwise provided.

(b) A veteran of the United States armed services who has been honorably discharged is entitled to an exemption from the taxes imposed under Subsection (a) of this section of $10,000, or a greater amount as provided by this subsection, of the assessed value of the veteran's residence homestead. In a tax year, the commissioners court may increase the amount of the exemption provided by this section from the amount of the exemption in the county for the preceding tax year in an amount equal to $5,000, provided that the total amount of the exemption may not exceed $75,000. Once the amount of the exemption is increased, the commissioners court may not reduce the amount of the exemption in future years. A veteran who is eligible to receive an exemption under this subsection may not receive the exemption provided by Subsection (a) of this section. If a veteran who is eligible to receive an exemption under this subsection is also eligible to receive an exemption from county taxes authorized by Section 1-b(b) of this article, the veteran may not receive both exemptions but is entitled to receive the exemption in the greater amount.

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, to exempt from county ad valorem taxation a portion of the value of the residence homestead of a veteran of the United States armed services who has been honorably discharged.

(b) The amendment to Section 1-a, Article VIII, of this constitution takes effect beginning with the tax year that begins January 1, 2014.

(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 to exempt from county ad valorem taxation a portion of the value of the residence homestead of a veteran of the United States armed services who has been honorably discharged."