HOUSE JOINT RESOLUTION 3

54th legislature - STATE OF NEW MEXICO - first session, 2019

INTRODUCED BY

Miguel P. Garcia

A JOINT RESOLUTION

PROPOSING AN AMENDMENT TO ARTICLE 8 OF THE CONSTITUTION OF NEW MEXICO TO REQUIRE AN EXEMPTION FROM PROPERTY TAXATION FOR A ONE-HUNDRED-PERCENT PERMANENTLY DISABLED PERSON WHO HAS AN ANNUAL HOUSEHOLD INCOME OF FIFTEEN THOUSAND DOLLARS ($15,000) OR LESS, ADJUSTED ANNUALLY FOR INFLATION.

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:

          "A. The legislature shall exempt from taxation the residential property, including the community or joint property of married individuals, of a one-hundred-percent permanently disabled person who occupies the property as the person's principal place of residence and who has an annual household income of fifteen thousand dollars ($15,000) or less, adjusted annually for inflation.

          B. The burden of proving eligibility for the exemption provided by 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.

- 2 -