| |
| |
|
|
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." |