83R973 TJB-D
 
  By: Perry, et al. H.J.R. No. 24
 
 
 
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 a partially disabled veteran if
  the residence homestead was donated to the disabled veteran by a
  charitable organization.
         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 (l) to
  read as follows:
         (j)  The legislature by general law may provide that the
  surviving spouse of a [100 percent or totally] disabled veteran who
  qualified for an exemption in accordance with Subsection (i) or (l)
  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.
         (l)  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 if the residence homestead was
  donated to the disabled veteran by a charitable organization at no
  cost to 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 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 5, 2013.
  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 a partially disabled
  veteran if the residence homestead was donated to the disabled
  veteran by a charitable organization."