86R2139 SMT-D
 
  By: Miller H.J.R. No. 23
 
 
 
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 the surviving
  spouse of a member of the armed services of the United States who is
  killed or fatally injured in the line of duty.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b(m), Article VIII, Texas
  Constitution, is amended to read as follows:
         (m)  The legislature by general law may provide that the
  surviving spouse of a member of the armed services of the United
  States who is killed or fatally injured in the line of duty [in
  action] is entitled to an exemption from ad valorem taxation of all
  or part of the market value of the surviving spouse's residence
  homestead if the surviving spouse has not remarried since the death
  of the member of the armed services.
         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 86th Legislature,
  Regular Session, 2019, 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 the surviving spouse of a member
  of the armed services of the United States who is killed or fatally
  injured in the line of duty.
         (b)  The amendment to Section 1-b(m), Article VIII, of this
  constitution takes effect January 1, 2020, and applies only to a tax
  year beginning on or after that date.
         (c)  This temporary provision expires January 1, 2021.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 5, 2019.
  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 the
  surviving spouse of a member of the armed services of the United
  States who is killed or fatally injured in the line of duty."