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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 part of the |
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market value of the residence homestead of a partially disabled |
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veteran or the surviving spouse of a partially disabled veteran |
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based on the disability rating of the veteran and harmonizing |
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certain related provisions of the constitution. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b(j), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(j) The legislature by general law may provide that the |
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surviving spouse of a disabled veteran who qualified for an |
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exemption in accordance with Subsection (i), [or] (l), or (q) of |
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this section from ad valorem taxation of all or part of the market |
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value of the disabled veteran's residence homestead when the |
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disabled veteran died is entitled to an exemption from ad valorem |
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taxation of the same portion of the market value of the same |
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property to which the disabled veteran's exemption applied if: |
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(1) the surviving spouse has not remarried since the |
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death of the disabled veteran; 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 disabled veteran died; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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SECTION 2. Section 1-b(l), Article VIII, Texas |
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Constitution, as proposed by H.J.R. 62, 83rd Legislature, Regular |
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Session, 2013, is redesignated as Section 1-b(m), Article VIII, |
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Texas Constitution, to read as follows: |
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(m) [(l)] The legislature by general law may provide that |
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the surviving spouse of a member of the armed services of the United |
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States who is killed in action is entitled to an exemption from ad |
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valorem taxation of all or part of the market value of the surviving |
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spouse's residence homestead if the surviving spouse has not |
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remarried since the death of the member of the armed services. |
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SECTION 3. Section 1-b(m), Article VIII, Texas |
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Constitution, is redesignated as Section 1-b(n), Article VIII, |
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Texas Constitution, and amended to read as follows: |
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(n) [(m)] The legislature by general law may provide that a |
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surviving spouse who qualifies for and receives an exemption in |
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accordance with Subsection (m) [(l)] of this section and who |
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subsequently qualifies a different property as the surviving |
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spouse's residence homestead is entitled to an exemption from ad |
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valorem taxation of the subsequently qualified homestead in an |
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amount equal to the dollar amount of the exemption from ad valorem |
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taxation of the first homestead for which the exemption was |
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received in accordance with Subsection (m) [(l)] of this section in |
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the last year in which the surviving spouse received the exemption |
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in accordance with that subsection for that homestead if the |
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surviving spouse has not remarried since the death of the member of |
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the armed services. |
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SECTION 4. Section 1-b, Article VIII, Texas Constitution, |
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is amended by adding Subsection (q) to read as follows: |
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(q) The legislature by general law may provide that a |
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partially disabled veteran is entitled to an exemption from ad |
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valorem taxation of a percentage of the market value of the disabled |
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veteran's residence homestead that is equal to the percentage of |
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disability of the disabled veteran. The legislature by general law |
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may provide additional eligibility requirements for the exemption. |
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For purposes of this subsection, "partially disabled veteran" means |
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a disabled veteran as described by Section 2(b) of this article who |
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is certified as having a disability rating of at least 80 percent |
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but less than 100 percent. A limitation or restriction on a |
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disabled veteran's entitlement to an exemption under Section 2(b) |
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of this article, or on the amount of an exemption under Section |
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2(b), does not apply to an exemption under this subsection. |
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SECTION 5. 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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part of the market value of the residence homestead of a partially |
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disabled veteran or the surviving spouse of a partially disabled |
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veteran based on the disability rating of the veteran and |
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harmonizing certain related provisions of the constitution." |