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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to exempt all or part of the residence homesteads of certain |
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disabled veterans from ad valorem taxation. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b(i), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(i) The legislature by general law may exempt from ad |
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valorem taxation all or part of the market value of the residence |
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homestead of a disabled veteran who is certified as having a |
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service-connected disability with a disability rating of at least |
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80 [100] percent [or totally disabled] and may provide additional |
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eligibility requirements for the exemption. For purposes of this |
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subsection, "disabled veteran" means a disabled veteran as |
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described by Section 2(b) of this article. |
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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 to |
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the constitutional amendment proposed by the 84th Legislature, |
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Regular Session, 2015, authorizing the legislature to exempt all or |
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part of the residence homesteads of certain disabled veterans from |
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ad valorem taxation. |
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(b) The amendment to Section 1-b(i), Article VIII, of this |
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constitution takes effect January 1, 2016, and applies only to ad |
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valorem taxes imposed for a tax year beginning on or after that |
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date. |
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(c) This temporary provision expires January 1, 2017. |
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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 3, 2015. |
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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 exempt all or part of the residence homesteads of |
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certain disabled veterans from ad valorem taxation." |