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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to increase the amount of the exemption from ad valorem taxation of |
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property owned by the surviving spouse or surviving minor children |
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of a member of the armed forces of the United States who dies while |
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on active duty. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2(b), Article VIII, Texas Constitution, |
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is amended to read as follows: |
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(b) The Legislature may, by general law, exempt property |
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owned by a disabled veteran or by the surviving spouse and surviving |
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minor children of a disabled veteran. A disabled veteran is a |
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veteran of the armed services of the United States who is classified |
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as disabled by the Veterans' Administration or by a successor to |
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that agency or by the military service in which the veteran served. |
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A veteran who is certified as having a disability of less than 10 |
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percent is not entitled to an exemption. A veteran having a |
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disability rating of not less than 10 percent but less than 30 |
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percent may be granted an exemption from taxation for property |
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valued at up to $5,000. A veteran having a disability rating of not |
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less than 30 percent but less than 50 percent may be granted an |
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exemption from taxation for property valued at up to $7,500. A |
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veteran having a disability rating of not less than 50 percent but |
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less than 70 percent may be granted an exemption from taxation for |
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property valued at up to $10,000. A veteran who has a disability |
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rating of 70 percent or more, or a veteran who has a disability |
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rating of not less than 10 percent and has attained the age of 65, or |
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a disabled veteran whose disability consists of the loss or loss of |
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use of one or more limbs, total blindness in one or both eyes, or |
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paraplegia, may be granted an exemption from taxation for property |
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valued at up to $12,000. The spouse and children of any member of |
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the United States Armed Forces who dies while on active duty may be |
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granted an exemption from taxation for property valued at up to the |
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total assessed value of the property [$5,000]. A deceased disabled |
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veteran's surviving spouse and children may be granted an exemption |
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which in the aggregate is equal to the exemption to which the |
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veteran was entitled when the veteran died. |
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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 82nd Legislature, |
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Regular Session, 2011, authorizing the legislature to increase the |
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amount of the exemption from ad valorem taxation of property owned |
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by the surviving spouse or surviving minor children of a member of |
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the armed forces of the United States who dies while on active duty. |
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(b) The amendment to Section 2(b), Article VIII, of this |
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constitution takes effect January 1, 2012, and applies only to a tax |
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year beginning on or after that date. |
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(c) This temporary provision expires January 1, 2013. |
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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 8, 2011. |
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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 increase the amount of the exemption from ad valorem |
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taxation of property owned by the surviving spouse or surviving |
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minor children of a member of the armed forces of the United States |
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who dies while on active duty." |