88R9432 MLH-D     By: Muñoz, Jr. H.J.R. No. 165       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 the surviving   spouse of a military service member who is killed or fatally injured   in the line of duty.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Sections 1-b(m) and (n), Article VIII, Texas   Constitution, are amended to read as follows:          (m)  The legislature by general law may provide that the   surviving spouse of a military service member [of the armed   services of the United States] who is killed or fatally injured in   the line of duty is entitled to an exemption from ad valorem   taxation of all or part of the market value of the surviving   spouse's residence homestead if the surviving spouse has not   remarried since the death of the member of the armed services.  The   legislature by general law may define "military service member" for   purposes of this subsection and may prescribe additional   eligibility requirements for the exemption authorized by this   subsection.          (n)  The legislature by general law may provide that a   surviving spouse who qualifies for and receives an exemption in   accordance with Subsection (m) of this section and who subsequently   qualifies a different property as the surviving spouse's residence   homestead 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 first   homestead for which the exemption was received in accordance with   Subsection (m) of this section in the last year in which the   surviving spouse received the exemption in accordance with that   subsection for that homestead if the surviving spouse has not   remarried since the death of the military service member [of the   armed services].          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 7, 2023.   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 the   surviving spouse of a military service member who is killed or   fatally injured in the line of duty."