Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation of property owned by certain disabled veterans.

89(R) SJR 86 - Introduced version - Bill Text

By: Hagenbuch

S.J.R. No. 86

SENATE JOINT RESOLUTION

proposing a constitutional amendment authorizing the legislature

to increase the amount of the exemption from ad valorem taxation of

property owned by certain disabled veterans.

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. 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
$30,000
[
$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

$40,000
[
$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
$50,000
[
$10,000
]. A

veteran who has a disability rating of 70 percent or more
may be

granted an exemption from taxation for property valued at up to

$100,000. A
[
, 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 $5,000. A

deceased disabled veteran's surviving spouse and children may be

granted an exemption which in the aggregate is equal to the
dollar

amount of 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. 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 provide for 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 certain disabled veterans."