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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 a Purple Heart |
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recipient or the surviving spouse of a Purple Heart recipient. |
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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 Subsections (q), (r), and (s) to read as |
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follows: |
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(q) 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 Purple Heart recipient. The legislature by general |
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law may define "Purple Heart recipient" for purposes of this |
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section and may provide additional eligibility requirements for the |
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exemption authorized by this subsection. |
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(r) The legislature by general law may provide that the |
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surviving spouse of a Purple Heart recipient who qualified for an |
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exemption in accordance with Subsection (q) of this section from ad |
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valorem taxation of all or part of the market value of the Purple |
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Heart recipient's residence homestead when the Purple Heart |
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recipient died is entitled to an exemption from ad valorem taxation |
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of the same portion of the market value of the same property to |
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which the Purple Heart recipient's exemption applied if: |
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(1) the surviving spouse has not remarried since the |
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death of the Purple Heart recipient; and |
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(2) the property: |
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(A) was the residence homestead of the surviving |
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spouse when the Purple Heart recipient died; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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(s) 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 (r) of this section subsequently qualifies a different |
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property as the surviving spouse's residence homestead, the |
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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 (r) of this |
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section in the last year in which the surviving spouse received an |
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exemption in accordance with that subsection for that homestead if |
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the surviving spouse has not remarried since the death of the Purple |
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Heart recipient. |
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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 |
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to the constitutional amendment proposed by the 85th Legislature, |
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1st Called Session, 2017, authorizing the legislature to exempt |
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from ad valorem taxation all or part of the market value of the |
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residence homestead of a Purple Heart recipient or the surviving |
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spouse of a Purple Heart recipient. |
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(b) Sections 1-b(q), (r), and (s), Article VIII, of this |
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constitution take effect January 1, 2018, 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, 2019. |
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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 7, 2017. |
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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 a |
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Purple Heart recipient or the surviving spouse of a Purple Heart |
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recipient." |