| |
| |
|
|
A JOINT RESOLUTION
|
|
|
proposing a constitutional amendment authorizing the legislature |
|
|
to exempt from ad valorem taxation a percentage of the assessed |
|
|
value of the residence homestead of a partially disabled veteran |
|
|
based on the disability rating of the veteran. |
|
|
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 $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 $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 $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 $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 |
|
|
$5,000. A veteran who is certified as having a disability rating of |
|
|
at least 10 percent but less than 100 percent may be granted an |
|
|
exemption from taxation of a percentage of the assessed value of the |
|
|
disabled veteran's residence homestead that is equal to the |
|
|
percentage of disability of the disabled veteran. A disabled |
|
|
veteran who qualifies for more than one exemption authorized by |
|
|
this subsection is entitled to only one exemption but may choose the |
|
|
greatest exemption for which the veteran qualifies. 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 5, 2019. |
|
|
The ballot shall be printed to provide for voting for or against the |
|
|
proposition: "The constitutional amendment authorizing the |
|
|
legislature to exempt from ad valorem taxation a percentage of the |
|
|
assessed value of the residence homestead of a partially disabled |
|
|
veteran based on the disability rating of the veteran." |