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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for an exemption from ad valorem taxation of all or part |
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of the market value of the residence homestead of the surviving |
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spouse of a 100 percent or totally disabled veteran who died before |
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the law authorizing a residence homestead exemption for such a |
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veteran took effect and authorizing the legislature to exempt from |
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ad valorem taxation by one or more political subdivisions all or |
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part of the market value of the tangible personal property a person |
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owns that consists of inventory. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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is amended by adding Subsection (j-1) and amending Subsection (k) |
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to read as follows: |
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(j-1) The legislature by general law may provide that the |
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surviving spouse of a disabled veteran who would have qualified for |
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an exemption from ad valorem taxation of all or part of the market |
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value of the disabled veteran's residence homestead under |
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Subsection (i) of this section if that subsection had been in effect |
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on the date the disabled veteran died is entitled to an exemption |
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from ad valorem taxation of the same portion of the market value of |
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the same property to which the disabled veteran's exemption would |
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have applied if the surviving spouse otherwise meets the |
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requirements of Subsection (j) of this section. |
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(k) The legislature by general law may provide that if a |
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surviving spouse who qualifies for an exemption in accordance with |
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Subsection (j) or (j-1) of this section subsequently qualifies a |
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different property as the surviving spouse's residence homestead, |
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the surviving spouse is entitled to an exemption from ad valorem |
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taxation of the subsequently qualified homestead in an amount equal |
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to the dollar amount of the exemption from ad valorem taxation of |
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the former homestead in accordance with Subsection (j) or (j-1) of |
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this section in the last year in which the surviving spouse received |
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an exemption in accordance with the applicable [that] subsection |
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for that homestead if the surviving spouse has not remarried since |
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the death of the disabled veteran. |
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SECTION 2. Article VIII, Texas Constitution, is amended by |
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adding Section 1-r to read as follows: |
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Sec. 1-r. (a) The legislature by general law may exempt from |
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ad valorem taxation by one or more political subdivisions all or |
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part of the market value of the tangible personal property a person |
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owns that consists of inventory. |
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(b) The legislature by general law may provide additional |
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eligibility requirements for the exemption authorized by this |
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section. |
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SECTION 3. 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 |
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to the constitutional amendment proposed by the 84th Legislature, |
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Regular Session, 2015, authorizing the legislature to exempt from |
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ad valorem taxation all or part of the market value of the residence |
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homestead of certain surviving spouses of 100 percent or totally |
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disabled veterans. |
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(b) The amendments to Section 1-b, Article VIII, of this |
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constitution take effect January 1, 2016, and apply 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 4. 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 provide for an exemption from ad valorem taxation of |
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all or part of the market value of the residence homestead of the |
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surviving spouse of a 100 percent or totally disabled veteran who |
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died before the law authorizing a residence homestead exemption for |
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such a veteran took effect and authorizing the legislature to |
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exempt from ad valorem taxation by one or more political |
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subdivisions all or part of the market value of the tangible |
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personal property a person owns that consists of inventory." |