Bill Text: TX HJR52 | 2011-2012 | 82nd Legislature | Introduced


Bill Title: Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the residence homestead of the surviving spouse of a 100 percent or totally disabled veteran in an amount equal to the amount of the residence homestead exemption to which the disabled veteran was entitled on the same property.

Spectrum: Slight Partisan Bill (Republican 3-1)

Status: (Introduced - Dead) 2011-05-02 - Left pending in committee [HJR52 Detail]

Download: Texas-2011-HJR52-Introduced.html
  82R49 UM-D
 
  By: McClendon H.J.R. No. 52
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to exempt from ad valorem taxation the residence homestead of the
  surviving spouse of a 100 percent or totally disabled veteran in an
  amount equal to the amount of the residence homestead exemption to
  which the disabled veteran was entitled on the same property.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b, Article VIII, Texas Constitution,
  is amended by adding Subsection (j) to read as follows:
         (j)  The legislature by general law may provide that the
  surviving spouse of a 100 percent or totally disabled veteran who
  received an exemption in accordance with Subsection (i) of this
  section is entitled to an exemption for the same property in an
  amount equal to the amount of the exemption received by the disabled
  veteran if:
               (1)  the surviving spouse has not remarried since the
  death of the disabled veteran; and
               (2)  the property:
                     (A)  was the residence homestead of the surviving
  spouse when the disabled veteran died; and
                     (B)  remains the residence homestead of the
  surviving spouse.
         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 82nd Legislature,
  Regular Session, 2011, authorizing the legislature to exempt from
  ad valorem taxation the residence homestead of the surviving spouse
  of a 100 percent or totally disabled veteran in an amount equal to
  the amount of the residence homestead exemption to which the
  disabled veteran was entitled.
         (b)  Section 1-b(j), Article VIII, of this constitution
  takes effect January 1, 2012, and applies only to a tax year
  beginning on or after that date.
         (c)  This temporary provision expires January 1, 2013.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 8, 2011.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment authorizing the
  legislature to exempt from ad valorem taxation the residence
  homestead of the surviving spouse of a 100 percent or totally
  disabled veteran in an amount equal to the amount of the residence
  homestead exemption to which the disabled veteran was entitled on
  the same property."
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