85R11974 LHC-D
 
  By: Sanford H.J.R. No. 92
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to increase the amount of the exemption from ad valorem taxation of
  property owned by certain disabled veterans and the surviving
  spouses and children of certain veterans.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 2(b), Article VIII, Texas Constitution,
  is amended to read as follows:
         (b)  The legislature by general law [Legislature] may[, by
  general law,] exempt property owned by a disabled veteran or by the
  surviving spouse and surviving minor children of a disabled
  veteran.  A disabled veteran is a veteran of the armed services of
  the United States who is classified as disabled by the United States
  Department of Veterans Affairs [Veterans' Administration] or by a
  successor to that agency or by the military service in which the
  veteran served.  A veteran who is certified as having a disability
  of less than 10 percent is not entitled to an exemption. A veteran
  having a disability rating of not less than 10 percent but less than
  30 percent may be granted an exemption from taxation for property
  valued at up to $10,000 [$5,000]. A veteran having a disability
  rating of not less than 30 percent but less than 50 percent may be
  granted an exemption from taxation for property valued at up to 
  $15,000 [$7,500]. A veteran having a disability rating of not less
  than 50 percent but less than 70 percent may be granted an exemption
  from taxation for property valued at up to $20,000 [$10,000]. A
  veteran who has a disability rating of 70 percent or more, or a
  veteran who has a disability rating of not less than 10 percent and
  has attained the age of 65, or a disabled veteran whose disability
  consists of the loss or loss of use of one or more limbs, total
  blindness in one or both eyes, or paraplegia, may be granted an
  exemption from taxation for property valued at up to $24,000
  [$12,000]. The spouse and children of any member of the United
  States Armed Forces who dies while on active duty may be granted an
  exemption from taxation for property valued at up to $10,000
  [$5,000]. A deceased disabled veteran's surviving spouse and
  children may be granted an exemption which in the aggregate is equal
  to the dollar amount of the exemption to which the veteran was
  entitled when the veteran died.
         SECTION 2.  Section 2(d), Article VIII, Texas Constitution,
  is repealed.
         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 provide for voting for or against the
  proposition: "The constitutional amendment authorizing the
  legislature to increase the amount of the exemption from ad valorem
  taxation of property owned by certain disabled veterans and the
  surviving spouses and children of certain veterans."