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Texas Property Tax Exemption for Purple Heart Recipients Amendment, HJR 67 (2017)
| Texas Property Tax Exemption for Purple Heart Recipients Amendment | |
|---|---|
 | |
| Election date November 7, 2017 | |
| Topic Taxes and Property | |
| Status Not on the ballot | |
| Type Constitutional amendment | Origin State legislature |
The Texas Property Tax Exemption for Purple Heart Recipients Amendment, also known as HJR 67, was not on the ballot in Texas as a legislatively referred constitutional amendment on November 7, 2017.
The measure would have authorized the state legislature to provide a property tax exemption to Purple Heart recipients. The measure would have also authorized a property tax exemption for the surviving spouse of a Purple Heart recipient if the spouse had not remarried and still lived in the house of the Purple Heart recipient.[1]
Text of measure
Ballot title
The ballot title would have been as follows:[1]
| “ | 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.[2] | ” |
Constitutional changes
- See also: Article 8, Texas Constitution
The measure would have added Subsections (q), (r), and (s) to Section 1-b of Article 8 of the Texas Constitution. The following text would have been added:[1] Note: Hover over the text and scroll to see the full text.
(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.
TEMPORARY PROVISION.
(a) This temporary provision applies to the constitutional amendment proposed by the 85th Legislature, Regular 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.[2]
Path to the ballot
- See also: Amending the Texas Constitution
In Texas, a two-thirds vote in both chambers of the Texas State Legislature during one legislative session is required to refer a constitutional amendment to the ballot. Texas is one of 16 states that require a two-thirds supermajority vote in both chambers.
Rep. Dwayne Bohac (R-138) filed the amendment in the state legislature as House Joint Resolution 67 on February 6, 2017. The Texas House of Representatives passed the amendment 140 to 0 with 10 members not voting on May 11, 2017. The measure was not taken up in the Texas Senate.[3]
House vote
May 11, 2017[3]
| Texas HJR 67 House Vote | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
 Yes | 140 | 100.00% | ||
| No | 0 | 0.00% | ||
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 Texas Legislature, "House Joint Resolution 67," accessed May 12, 2017
- ↑ 2.0 2.1 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 - ↑ 3.0 3.1 Texas Legislature, "HJR 67 Overview," accessed May 12, 2017
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