85S10049 SMT-D
 
  By: Bohac H.J.R. No. 20
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide for an exemption from ad valorem taxation of all or part
  of the market value of the residence homestead of a Purple Heart
  recipient or the surviving spouse of a Purple Heart recipient.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b, Article VIII, Texas Constitution,
  is amended by adding Subsections (q), (r), and (s) to read as
  follows:
         (q)  The legislature by general law may exempt from ad
  valorem taxation all or part of the market value of the residence
  homestead of a Purple Heart recipient.  The legislature by general
  law may define "Purple Heart recipient" for purposes of this
  section and may provide additional eligibility requirements for the
  exemption authorized by this subsection.
         (r)  The legislature by general law may provide that the
  surviving spouse of a Purple Heart recipient who qualified for an
  exemption in accordance with Subsection (q) of this section from ad
  valorem taxation of all or part of the market value of the Purple
  Heart recipient's residence homestead when the Purple Heart
  recipient 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 Purple Heart recipient's exemption applied if:
               (1)  the surviving spouse has not remarried since the
  death of the Purple Heart recipient; and
               (2)  the property:
                     (A)  was the residence homestead of the surviving
  spouse when the Purple Heart recipient died; and
                     (B)  remains the residence homestead of the
  surviving spouse.
         (s)  The legislature by general law may provide that if a
  surviving spouse who qualifies for an exemption in accordance with
  Subsection (r) of this section subsequently qualifies a different
  property as the surviving spouse's residence homestead, the
  surviving spouse is entitled to an exemption from ad valorem
  taxation of the subsequently qualified homestead in an amount equal
  to the dollar amount of the exemption from ad valorem taxation of
  the former homestead in accordance with Subsection (r) of this
  section in the last year in which the surviving spouse received an
  exemption in accordance with that subsection for that homestead if
  the surviving spouse has not remarried since the death of the Purple
  Heart recipient.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) This temporary provision applies
  to the constitutional amendment proposed by the 85th Legislature,
  1st Called Session, 2017, authorizing the legislature to exempt
  from ad valorem taxation all or part of the market value of the
  residence homestead of a Purple Heart recipient or the surviving
  spouse of a Purple Heart recipient.
         (b)  Sections 1-b(q), (r), and (s), Article VIII, of this
  constitution take effect January 1, 2018, and apply only to ad
  valorem taxes imposed for a tax year beginning on or after that
  date.
         (c)  This temporary provision expires January 1, 2019.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 7, 2017.
  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
  all or part of the market value of the residence homestead of a
  Purple Heart recipient or the surviving spouse of a Purple Heart
  recipient."