Bill Text: TX HJR134 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Proposing a constitutional amendment to exempt from county ad valorem taxation a portion of the value of the residence homestead of a veteran of the United States armed services who has been honorably discharged.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-04-22 - Left pending in committee [HJR134 Detail]
Download: Texas-2013-HJR134-Introduced.html
| 83R13090 CJC-D | ||
| By: Lucio III | H.J.R. No. 134 | |
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| proposing a constitutional amendment to exempt from county ad | ||
| valorem taxation a portion of the value of the residence homestead | ||
| of a veteran of the United States armed services who has been | ||
| honorably discharged. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1-a, Article VIII, Texas Constitution, | ||
| is amended to read as follows: | ||
| Sec. 1-a. (a) The several counties of the State are | ||
| authorized to levy ad valorem taxes upon all property within their | ||
| respective boundaries for county purposes, except the first Three | ||
| Thousand Dollars ($3,000) value of residential homesteads of | ||
| married or unmarried adults, including those living alone, not to | ||
| exceed thirty cents (30¢) on each One Hundred Dollars ($100) | ||
| valuation, in addition to all other ad valorem taxes authorized by | ||
| the Constitution of this State, provided the revenue derived | ||
| therefrom shall be used for construction and maintenance of Farm to | ||
| Market Roads or for Flood Control, except as herein otherwise | ||
| provided. | ||
| (b) A veteran of the United States armed services who has | ||
| been honorably discharged is entitled to an exemption from the | ||
| taxes imposed under Subsection (a) of this section of $10,000, or a | ||
| greater amount as provided by this subsection, of the assessed | ||
| value of the veteran's residence homestead. In a tax year, the | ||
| commissioners court may increase the amount of the exemption | ||
| provided by this section from the amount of the exemption in the | ||
| county for the preceding tax year in an amount equal to $5,000, | ||
| provided that the total amount of the exemption may not exceed | ||
| $75,000. Once the amount of the exemption is increased, the | ||
| commissioners court may not reduce the amount of the exemption in | ||
| future years. A veteran who is eligible to receive an exemption | ||
| under this subsection may not receive the exemption provided by | ||
| Subsection (a) of this section. If a veteran who is eligible to | ||
| receive an exemption under this subsection is also eligible to | ||
| receive an exemption from county taxes authorized by Section 1-b(b) | ||
| of this article, the veteran may not receive both exemptions but is | ||
| entitled to receive the exemption in the greater amount. | ||
| 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 83rd Legislature, | ||
| Regular Session, 2013, to exempt from county ad valorem taxation a | ||
| portion of the value of the residence homestead of a veteran of the | ||
| United States armed services who has been honorably discharged. | ||
| (b) The amendment to Section 1-a, Article VIII, of this | ||
| constitution takes effect beginning with the tax year that begins | ||
| January 1, 2014. | ||
| (c) This temporary provision expires January 1, 2015. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 5, 2013. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment to exempt from county ad | ||
| valorem taxation a portion of the value of the residence homestead | ||
| of a veteran of the United States armed services who has been | ||
| honorably discharged." | ||
