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HOUSE JOINT RESOLUTION 15

TH LEGISLATURE

- STATE OF NEW MEXICO -

FIRST SESSION

, 2007

INTRODUCED BY

Justine Fox-Young

A JOINT RESOLUTION

PROPOSING TO AMEND ARTICLE 8 OF THE CONSTITUTION OF NEW MEXICO

BY ADDING A NEW SECTION TO PROVIDE AN EXEMPTION FROM PROPERTY

TAXATION FOR PROPERTY THAT IS OWNED AND OCCUPIED BY A LOW-

INCOME PERSON WHO IS PERMANENTLY DISABLED AND THAT HAS BEEN

ADAPTED TO THE PERSON'S DISABILITY.

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

Section 1. It is proposed to amend Article 8 of the

constitution of New Mexico by adding a new section to read:

"The legislature shall exempt from taxation the property,

including the community or joint property of a husband and

wife, of every person who has been determined pursuant to the

federal Social Security Act to be permanently disabled or

pursuant to the Workers' Compensation Act to have a permanent

total disability and has income that does not exceed two

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.167719.1

hundred percent of federal poverty guidelines, if the person

occupies the property as the person's principal place of

residence and has specially adapted the residence to the

person's disability. The legislature shall also provide this

exemption from taxation for property owned by the widow or

widower of a person who was eligible for the exemption provided

in this section, if the widow or widower continues to occupy

the specially adapted property as the widow's or widower's

principal place of residence. The burden of proving

eligibility for the exemption in this section is on the person

claiming the exemption."

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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