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HOUSE JOINT RESOLUTION 13

TH LEGISLATURE

- STATE OF NEW MEXICO -

FIRST SESSION

, 2007

INTRODUCED BY

Elias Barela

A JOINT RESOLUTION

PROPOSING AN AMENDMENT TO ARTICLE 8, SECTION 5 OF THE

CONSTITUTION OF NEW MEXICO TO PROVIDE FOR PROPERTY TAX

EXEMPTION FOR VETERANS OF THE NATIONAL GUARD.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

Section 1. It is proposed to amend Article 8, Section 5

of the constitution of New Mexico to read:

"A.

The legislature shall exempt from taxation the

property of each head of the family in the amount of two

thousand dollars ($2,000). The legislature shall also exempt

from taxation the property, including the community or joint

property of husband and wife, of every honorably discharged

member of the armed forces of the United States and the widow

or widower of every such honorably discharged member of the

armed forces of the United States, in the sum of three thousand

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dollars ($3,000) in 2004; three thousand five hundred dollars

($3,500) in 2005; and four thousand dollars ($4,000) in 2006

and each subsequent year. Provided, that in every case where

exemption is claimed on the ground of the claimant's having

served with the armed forces of the United States as aforesaid,

the burden of proving actual and bona fide ownership of such

property upon which exemption is claimed, shall be upon the

claimant.

B. As used in Subsection A of this section, "member

of the armed forces of the United States" includes a member of

the national guard who is honorably discharged, unless the

person received a discharge for misconduct.

Section 2. The amendment proposed by this resolution

shall be submitted to the people for their approval or

rejection at the next general election or at any special

election prior to that date that may be called for that

purpose.

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