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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to exempt from ad valorem taxation a percentage of the assessed |
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value of property owned by certain disabled veterans. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2(b), Article VIII, Texas Constitution, |
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is amended to read as follows: |
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(b) The legislature by general law [Legislature] may[, by |
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general law,] exempt property owned by a disabled veteran or by the |
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surviving spouse and surviving minor children of a disabled |
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veteran. A disabled veteran is a veteran of the armed services of |
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the United States who is classified as disabled by the United States |
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Department of Veterans Affairs [Veterans' Administration] or by a |
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successor to that agency or by the military service in which the |
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veteran served. A veteran who is certified as having a disability |
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of less than 10 percent is not entitled to an exemption. A veteran |
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having a disability rating of not less than 10 percent but less than |
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30 percent may be granted an exemption from taxation for property of |
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20 percent of the assessed value of the property [valued at up to |
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$5,000]. A veteran having a disability rating of not less than 30 |
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percent but less than 50 percent may be granted an exemption from |
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taxation for property of 40 percent of the assessed value of the |
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property [valued at up to $7,500]. A veteran having a disability |
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rating of not less than 50 percent but less than 70 percent may be |
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granted an exemption from taxation for property of 60 percent of the |
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assessed value of the property [valued at up to $10,000]. A veteran |
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who has a disability rating of not less than 70 percent but less |
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than 100 percent may be granted an exemption from taxation for |
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property of 80 percent of the assessed value of the property. A |
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veteran who has a disability rating of 100 percent may be granted an |
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exemption from taxation for property of 100 percent of the assessed |
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value of the property. A [or more, or a] veteran who has a |
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disability rating of not less than 10 percent and has attained the |
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age of 65, or a disabled veteran whose disability consists of the |
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loss or loss of use of one or more limbs, total blindness in one or |
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both eyes, or paraplegia, may be granted an exemption from taxation |
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for property of 80 percent of the assessed value of the property, |
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provided that the veteran does not have a disability rating of 100 |
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percent [valued at up to $12,000]. The spouse and children of any |
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member of the United States Armed Forces who dies while on active |
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duty may be granted an exemption from taxation for property valued |
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at up to $5,000. A deceased disabled veteran's surviving spouse and |
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children may be granted an exemption which in the aggregate is equal |
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to the dollar amount of the exemption to which the veteran was |
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entitled when the veteran died. |
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SECTION 2. Section 2(d), Article VIII, Texas Constitution, |
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is repealed. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 4, 2025. |
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The ballot shall be printed to provide for voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to exempt from ad valorem taxation a percentage of the |
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assessed value of property owned by certain disabled veterans." |