Bill Text: TX SJR32 | 2011-2012 | 82nd Legislature | Introduced

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Bill Title: Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation of property owned by the surviving spouse or surviving minor children of a member of the armed forces of the United States who dies while on active duty.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-03-16 - Referred to Finance [SJR32 Detail]

Download: Texas-2011-SJR32-Introduced.html

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82R11688 ALL-D
By: Rodriguez S.J.R. No. 32

A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to increase the amount of the exemption from ad valorem taxation of
property owned by the surviving spouse or surviving minor children
of a member of the armed forces of the United States who dies while
on active duty.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 2(b), Article VIII, Texas Constitution,
is amended to read as follows:
(b) The Legislature may, by general law, exempt property
owned by a disabled veteran or by the surviving spouse and surviving
minor children of a disabled veteran. A disabled veteran is a
veteran of the armed services of the United States who is classified
as disabled by the Veterans' Administration or by a successor to
that agency or by the military service in which the veteran served.
A veteran who is certified as having a disability of less than 10
percent is not entitled to an exemption. A veteran having a
disability rating of not less than 10 percent but less than 30
percent may be granted an exemption from taxation for property
valued at up to $5,000. A veteran having a disability rating of not
less than 30 percent but less than 50 percent may be granted an
exemption from taxation for property valued at up to $7,500. A
veteran having a disability rating of not less than 50 percent but
less than 70 percent may be granted an exemption from taxation for
property valued at up to $10,000. A veteran who has a disability
rating of 70 percent or more, or a veteran who has a disability
rating of not less than 10 percent and has attained the age of 65, or
a disabled veteran whose disability consists of the loss or loss of
use of one or more limbs, total blindness in one or both eyes, or
paraplegia, may be granted an exemption from taxation for property
valued at up to $12,000. The spouse and children of any member of
the United States Armed Forces who dies while on active duty may be
granted an exemption from taxation for property valued at up to the
total assessed value of the property [$5,000]. A deceased disabled
veteran's surviving spouse and children may be granted an exemption
which in the aggregate is equal to the exemption to which the
veteran was entitled when the veteran died.
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 increase the
amount of the exemption from ad valorem taxation of property owned
by the surviving spouse or surviving minor children of a member of
the armed forces of the United States who dies while on active duty.
(b) The amendment to Section 2(b), 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 increase the amount of the exemption from ad valorem
taxation of property owned by the surviving spouse or surviving
minor children of a member of the armed forces of the United States
who dies while on active duty."