85R6246 SMT-D

By: Bohac H.J.R. No. 67

A JOINT RESOLUTION

proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of a Purple Heart recipient or the surviving spouse of a Purple Heart recipient.

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

SECTION 1. Section 1-b, Article VIII, Texas Constitution, is amended by adding Subsections (q), (r), and (s) to read as follows:

(q) The legislature by general law may exempt from ad valorem taxation all or part of the market value of the residence homestead of a Purple Heart recipient. The legislature by general law may define "Purple Heart recipient" for purposes of this section and may provide additional eligibility requirements for the exemption authorized by this subsection.

(r) The legislature by general law may provide that the surviving spouse of a Purple Heart recipient who qualified for an exemption in accordance with Subsection (q) of this section from ad valorem taxation of all or part of the market value of the Purple Heart recipient's residence homestead when the Purple Heart recipient died is entitled to an exemption from ad valorem taxation of the same portion of the market value of the same property to which the Purple Heart recipient's exemption applied if:

(1) the surviving spouse has not remarried since the death of the Purple Heart recipient; and

(2) the property:

(A) was the residence homestead of the surviving spouse when the Purple Heart recipient died; and

(B) remains the residence homestead of the surviving spouse.

(s) The legislature by general law may provide that if a surviving spouse who qualifies for an exemption in accordance with Subsection (r) of this section subsequently qualifies a different property as the surviving spouse's residence homestead, the surviving spouse is entitled to an exemption from ad valorem taxation of the subsequently qualified homestead in an amount equal to the dollar amount of the exemption from ad valorem taxation of the former homestead in accordance with Subsection (r) of this section in the last year in which the surviving spouse received an exemption in accordance with that subsection for that homestead if the surviving spouse has not remarried since the death of the Purple Heart recipient.

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 85th Legislature, Regular Session, 2017, authorizing the legislature to exempt from ad valorem taxation all or part of the market value of the residence homestead of a Purple Heart recipient or the surviving spouse of a Purple Heart recipient.

(b) Sections 1-b(q), (r), and (s), Article VIII, of this constitution take effect January 1, 2018, and apply only to ad valorem taxes imposed for a tax year beginning on or after that date.

(c) This temporary provision expires January 1, 2019.

SECTION 3. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 7, 2017. The ballot shall be printed to permit voting for or against the proposition: "The constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of a Purple Heart recipient or the surviving spouse of a Purple Heart recipient."