Bill Text: TX HJR67 | 2017-2018 | 85th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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: Partisan Bill (Republican 3-0)
Status: (Engrossed - Dead) 2017-05-12 - Received from the House [HJR67 Detail]
Download: Texas-2017-HJR67-Introduced.html
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: Partisan Bill (Republican 3-0)
Status: (Engrossed - Dead) 2017-05-12 - Received from the House [HJR67 Detail]
Download: Texas-2017-HJR67-Introduced.html
85R6246 SMT-D | ||
By: Bohac | H.J.R. No. 67 |
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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, | ||
Regular 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." |