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Texas Local Homestead Tax Exemption for Veterans Amendment (2015)

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Proposed ballot measures that were not on a ballot
This measure was not put
on an election ballot

The Texas Local Homestead Tax Exemption for Veterans Amendment was not on the November 3, 2015 ballot in Texas as a legislatively referred constitutional amendment. The measure, upon voter approval, would have authorized the commissioners court of a county to provide than an honorably discharged veteran is entitled to an exemption from homestead taxation in the amount of $10,000 or greater. In a tax year, the commissioners court would not have been authorized to increase the exemption by $5,000 more than the previous tax year's exemption. However, this amount would not have been able to exceed $75,000.[1]

The measure was introduced into the Texas Legislature by Rep. Eddie Lucio III (D-38) as House Joint Resolution 42.[2]

Text of measure

Ballot title

The proposed ballot title was:[1]

The constitutional amendment authorizing a local option exemption from ad valorem taxation by a county of a portion of the value of the residence homestead of a veteran of the United States armed services who has been honorably discharged.[3]

Constitutional changes

See also: Article 8, Texas Constitution

The proposed amendment would have added a Subsection (p) to Section 1-b of Article 8 of the Texas Constitution. The following text would have been added by the proposed measure's approval:[1]

(p) The commissioners court of a county by official action may provide that a veteran of the United States armed services who has been honorably discharged is entitled to an exemption from ad valorem taxation by the county of $10,000, or a greater amount as provided by this subsection, of the assessed value of the veteran’s residence homestead. In a tax year, the commissioners court may increase the amount of the exemption provided by this subsection

from the amount of the exemption in the county for the preceding tax year by an amount equal to $5,000, provided that the total amount of the exemption may not exceed $75,000. Once the amount of the exemption is increased, the commissioners court may not reduce the amount of the exemption in future years. If a veteran who is eligible to receive an exemption under this subsection is also eligible to receive an exemption from taxation by a county authorized by Subsection (b) of this section, the veteran may not receive both exemptions but is entitled to receive the exemption in the greater amount.

TEMPORARY PROVISION

(a) This temporary provision applies to the constitutional amendment proposed by the 84th Legislature, RegularSession, 2015, authorizing a local option exemption from ad valorem taxation by a county of a portion of the value of the residence homestead of a veteran of the United States armed services who has been honorably discharged.

(b) The amendment to Section 1-b, Article VIII, of this constitution takes effect beginning with the tax year that begins January 1, 2016.

(c) This temporary provision expires January 1, 2017.[3]

Path to the ballot

See also: Amending the Texas Constitution

The proposed constitutional amendment was filed by Rep. Eddie Lucio III (D-38) as House Joint Resolution 42 on November 11, 2014.[2] A two-thirds vote in both chambers of the Texas State Legislature was required to refer this amendment to the ballot. Texas is one of 16 states that require a two-thirds supermajority vote in both chambers.

See also

External links

Footnotes

  1. 1.0 1.1 1.2 Texas Legislature, "HJR No. 42," accessed November 17, 2014
  2. 2.0 2.1 Texas Legislature, "HJR No. 42 History," accessed November 17, 2014
  3. 3.0 3.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content