Bill Text: TX HJR82 | 2013-2014 | 83rd Legislature | Introduced


Bill Title: Proposing a constitutional amendment authorizing the legislature under certain limitations to specify the amount of the exemption from ad valorem taxation to which certain disabled veterans and the surviving spouses and children of certain veterans are entitled.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2013-04-22 - Left pending in committee [HJR82 Detail]

Download: Texas-2013-HJR82-Introduced.html
  83R4587 TJB-D
 
  By: Menendez H.J.R. No. 82
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  under certain limitations to specify the amount of the exemption
  from ad valorem taxation to which certain disabled veterans and the
  surviving spouses and children of certain veterans are entitled.
         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 by general law [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 United States
  Department of Veterans Affairs [Veterans' Administration] or by a
  successor to that agency or by the military service in which the
  veteran served. The legislature shall base the amount of an
  exemption for the property of a disabled veteran on the disability
  rating of the veteran. The legislature shall establish groupings of
  disability ratings and shall provide an exemption amount for each
  grouping. 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
  in the same amount as provided by the legislature [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 in an amount provided by the
  legislature [valued at up to $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.  Section 2(d), Article VIII, Texas Constitution,
  is repealed.
         SECTION 3.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION.  (a) This temporary provision applies
  to the constitutional amendment proposed by the 83rd Legislature,
  Regular Session, 2013, authorizing the legislature under certain
  limitations to specify the amount of the exemption from ad valorem
  taxation to which certain disabled veterans and the surviving
  spouses and children of certain veterans are entitled.
         (b)  The amendment to Section 2(b), Article VIII, of this
  constitution and the repeal of Section 2(d), Article VIII, of this
  constitution take effect beginning with the tax year that begins
  January 1, 2014.
         (c)  This temporary provision expires January 1, 2015.
         SECTION 4.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 5, 2013.
  The ballot shall be printed to provide for voting for or against the
  proposition: "The constitutional amendment authorizing the
  legislature under certain limitations to specify the amount of the
  exemption from ad valorem taxation to which certain disabled
  veterans and the surviving spouses and children of certain veterans
  are entitled."
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