Bill Text: TX HJR131 | 2019-2020 | 86th Legislature | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-03-25 - Referred to Ways & Means [HJR131 Detail]
Download: Texas-2019-HJR131-Introduced.html
| 86R6147 LHC-D | ||
| By: Sanford | H.J.R. No. 131 | |
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| 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 [ |
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| 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 [ |
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| 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." | ||
