Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of part of the market value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

89(R) HJR 119 - Introduced version - Bill Text

89R9219 JBD-D

By: Campos

H.J.R. No. 119

A JOINT RESOLUTION

proposing a constitutional amendment authorizing the legislature

to provide for an exemption from ad valorem taxation of part of the

market value of the residence homestead of a partially disabled

veteran or the surviving spouse of such a veteran based on the

disability rating of the veteran.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 1-b, Article VIII, Texas Constitution,

is amended by amending Subsection (j) and adding Subsection (q) to

read as follows:

(j) The legislature by general law may provide that the

surviving spouse of a disabled veteran who qualified for an

exemption in accordance with Subsection (i)
,
[
or
] (l)
, or (q)
of

this section from ad valorem taxation of all or part of the market

value of the disabled veteran's residence homestead when the

disabled veteran 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 disabled veteran's exemption applied 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.

(q)

The legislature by general law may provide that a

partially disabled veteran is entitled to an exemption from ad

valorem taxation of a percentage of the market value of the disabled

veteran's residence homestead that is equal to the percentage of

disability of the disabled veteran. The legislature by general law

may provide additional eligibility requirements for the exemption.

For purposes of this subsection, "partially disabled veteran" means

a disabled veteran as described by Section 2(b) of this article who

is certified as having a disability rating of at least 10 percent

but less than 100 percent. A limitation or restriction on a

disabled veteran's entitlement to an exemption under Section 2(b)

of this article, or on the amount of an exemption under Section

2(b), does not apply to an exemption under this subsection.

SECTION 2. This proposed constitutional amendment shall be

submitted to the voters at an election to be held November 4, 2025.

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

part of the market value of the residence homestead of a partially

disabled veteran or the surviving spouse of such a veteran based on

the disability rating of the veteran."