82R1602 SMH-D     By: King of Parker H.J.R. No. 72       A JOINT RESOLUTION   proposing a constitutional amendment authorizing the legislature   to provide for an exemption from ad valorem taxation of the   residence homestead of the surviving spouse of a 100 percent or   totally disabled veteran in an amount equal to the amount of the   residence homestead exemption to which the disabled veteran was   entitled.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1-b, Article VIII, Texas Constitution,   is amended by adding Subsection (j) to read as follows:          (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 when the disabled veteran died is entitled to an   exemption for the residence homestead of the surviving spouse in an   amount equal to the amount of the exemption received by the disabled   veteran on the residence homestead of the disabled veteran if the   surviving spouse has not remarried since the death of the disabled   veteran.          SECTION 2.  The following temporary provision is added to   the Texas Constitution:          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 the residence homestead of   the surviving spouse of a 100 percent or totally disabled veteran in   an amount equal to the amount of the residence homestead exemption   to which the disabled veteran was entitled.          (b)  Section 1-b(j), Article VIII, of this constitution   takes effect January 1, 2012, and applies only to a tax year   beginning on or after that date.          (c)  This temporary provision expires January 1, 2013.          SECTION 3.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 8, 2011.   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   the residence homestead of the surviving spouse of a 100 percent or   totally disabled veteran in an amount equal to the amount of the   residence homestead exemption to which the disabled veteran was   entitled."