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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for an exemption from ad valorem taxation of all or part |
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of the market value of the residence homestead of the surviving |
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spouse of a 100 percent or totally disabled veteran who died before |
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the law authorizing a residence homestead exemption for such a |
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veteran took effect. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b(j), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(j) The legislature by general law may provide that the |
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surviving spouse of a 100 percent or totally disabled veteran who |
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qualified for an exemption in accordance with Subsection (i) of |
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this section from ad valorem taxation of all or part of the market |
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value of the disabled veteran's residence homestead when the |
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disabled veteran died, or of a 100 percent or totally disabled |
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veteran who would have qualified for an exemption from ad valorem |
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taxation of all or part of the market value of the disabled |
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veteran's residence homestead if that subsection had been in effect |
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on the date the disabled veteran died, is entitled to an exemption |
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from ad valorem taxation of the same portion of the market value of |
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the same property to which the disabled veteran's exemption |
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applied, or to which the disabled veteran's exemption would have |
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applied if the exemption had been authorized on the date the |
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disabled veteran died, if: |
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(1) the surviving spouse has not remarried since the |
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death of the disabled veteran; and |
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(2) the property: |
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(A) was the residence homestead of the surviving |
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spouse when the disabled veteran died; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 83rd Legislature, |
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Regular Session, 2013, authorizing the legislature to exempt from |
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ad valorem taxation all or part of the market value of the residence |
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homestead of certain surviving spouses of 100 percent or totally |
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disabled veterans. |
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(b) The amendment to Section 1-b(j), Article VIII, of this |
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constitution takes effect January 1, 2014, and applies only to ad |
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valorem taxes imposed for a tax year beginning on or after that |
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date. |
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(c) This temporary provision expires January 1, 2015. |
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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 5, 2013. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to provide for an exemption from ad valorem taxation of |
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all or part of the market value of the residence homestead of the |
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surviving spouse of a 100 percent or totally disabled veteran who |
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died before the law authorizing a residence homestead exemption for |
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such a veteran took effect." |