Bill Text: TX HJR20 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: 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 a Purple Heart recipient or the surviving spouse of a Purple Heart recipient.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2017-08-03 - Recommitted to committee [HJR20 Detail]
Download: Texas-2017-HJR20-Introduced.html
| 85S10049 SMT-D | ||
| By: Bohac | H.J.R. No. 20 | |
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| 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 a Purple Heart | ||
| recipient or the surviving spouse of a Purple Heart recipient. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1-b, Article VIII, Texas Constitution, | ||
| is amended by adding Subsections (q), (r), and (s) to read as | ||
| follows: | ||
| (q) The legislature by general law may exempt from ad | ||
| valorem taxation all or part of the market value of the residence | ||
| homestead of a Purple Heart recipient. The legislature by general | ||
| law may define "Purple Heart recipient" for purposes of this | ||
| section and may provide additional eligibility requirements for the | ||
| exemption authorized by this subsection. | ||
| (r) The legislature by general law may provide that the | ||
| surviving spouse of a Purple Heart recipient who qualified for an | ||
| exemption in accordance with Subsection (q) of this section from ad | ||
| valorem taxation of all or part of the market value of the Purple | ||
| Heart recipient's residence homestead when the Purple Heart | ||
| recipient died is entitled to an exemption from ad valorem taxation | ||
| of the same portion of the market value of the same property to | ||
| which the Purple Heart recipient's exemption applied if: | ||
| (1) the surviving spouse has not remarried since the | ||
| death of the Purple Heart recipient; and | ||
| (2) the property: | ||
| (A) was the residence homestead of the surviving | ||
| spouse when the Purple Heart recipient died; and | ||
| (B) remains the residence homestead of the | ||
| surviving spouse. | ||
| (s) The legislature by general law may provide that if a | ||
| surviving spouse who qualifies for an exemption in accordance with | ||
| Subsection (r) of this section subsequently qualifies a different | ||
| property as the surviving spouse's residence homestead, the | ||
| surviving spouse is entitled to an exemption from ad valorem | ||
| taxation of the subsequently qualified homestead in an amount equal | ||
| to the dollar amount of the exemption from ad valorem taxation of | ||
| the former homestead in accordance with Subsection (r) of this | ||
| section in the last year in which the surviving spouse received an | ||
| exemption in accordance with that subsection for that homestead if | ||
| the surviving spouse has not remarried since the death of the Purple | ||
| Heart recipient. | ||
| 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 85th Legislature, | ||
| 1st Called Session, 2017, authorizing the legislature to exempt | ||
| from ad valorem taxation all or part of the market value of the | ||
| residence homestead of a Purple Heart recipient or the surviving | ||
| spouse of a Purple Heart recipient. | ||
| (b) Sections 1-b(q), (r), and (s), Article VIII, of this | ||
| constitution take effect January 1, 2018, and apply only to ad | ||
| valorem taxes imposed for a tax year beginning on or after that | ||
| date. | ||
| (c) This temporary provision expires January 1, 2019. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 7, 2017. | ||
| 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 a | ||
| Purple Heart recipient or the surviving spouse of a Purple Heart | ||
| recipient." | ||
