The resolution would propose a constitutional amendment to Section 1-b, Article VIII, of the Texas Constitution, to authorize the legislature to provide a residence homestead property tax exemption equal to a partially disabled veteran's disability rating if the homestead was donated to the disabled veteran by a charitable organization at no cost to the disabled veteran. The legislature would be authorized to impose additional eligibility requirements for the exemption.
 
The resolution would authorize the legislature to extend a proportionate exemption to the surviving spouse of a disabled veteran who died after qualifying for the exemption if the surviving spouse has not remarried, the property was the homestead of the surviving spouse when the disabled veteran died, and remains the residence homestead of the surviving spouse.  The exemption to a qualified surviving spouse on a subsequent homestead would be the same portion of exempt market value as on the original qualified homestead. The resolution would define "partially disabled veteran" and make a conforming change.

Adoption of the proposed constitutional amendment alone would have no fiscal impact on the state or units of local government.  Any fiscal impact would depend on the corresponding enabling legislation.   

The proposed amendment would be submitted to voters at an election to be held November 5, 2013.