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Texas Proposition 1 (2011), constitutional text changes

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Back to Texas Survivor of Veterans Homestead Tax Amendment, Proposition 1 (2011)
Texas Constitution
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Preamble
Articles
12
3 (1-43)3 (44-49)3 (50-67)
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If approved by voters on November 8, 2011 Proposition 1 would amend Section 1-b of Article 8 subsections (j) and (k) of the Texas Constitution.[1]

The amended 1-b, Article VIII, subsections (j) and (k) would read:

(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) 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.

(k) The legislature by general law may provide that if a surviving spouse who qualifies for an exemption in accordance with Subsection (j) 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 (j) 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 disabled veteran.

The temporary provision reads:

TEMPORARY PROVISION.
(a) This temporary provision applies to the constitutional amendment proposed by the 82nd Legislature, Regular Session, 2011, 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 the surviving spouse of a 100 percent or totally disabled veteran.
(b) Sections 1-b(j) and (k), Article VIII, of this constitution take effect January 1, 2012, and apply only to a tax year beginning on or after that date.
(c) This temporary provision expires January 1, 2013.

References