0001| HOUSE JOINT RESOLUTION 9
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0002| 43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998
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0003| INTRODUCED BY
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0004| DELORES C. WRIGHT
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0005|
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0006|
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0007|
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0008|
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0009|
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0010| A JOINT RESOLUTION
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0011| PROPOSING AN AMENDMENT TO ARTICLE 8, SECTION 5 OF THE
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0012| CONSTITUTION OF NEW MEXICO TO EXEMPT FROM PROPERTY TAXATION
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0013| PROPERTY THAT IS OWNED AND OCCUPIED BY A VETERAN WHO HAS A
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0014| PERMANENT AND TOTAL SERVICE-CONNECTED DISABILITY AND THAT HAS
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0015| BEEN SPECIALLY ADAPTED TO THE VETERAN'S DISABILITY.
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0016|
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0017| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0018| Section 1. It is proposed to amend Article 8, Section 5
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0019| of the constitution of New Mexico to read:
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0020| "A. The legislature shall exempt from taxation
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0021| the property of each head of the family to the amount of two
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0022| thousand dollars ($2,000) [as follows: in 1989, the
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legislature shall exempt from taxation eight hundred dollars
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($800), in 1991, one thousand four hundred dollars ($1,400)
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and beginning in 1993, two thousand dollars ($2,000)].
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0001| B. The legislature shall also exempt from
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0002| taxation the property, including the community or joint
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0003| property of husband and wife, of every honorably discharged
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0004| member of the armed forces of the United States who served in
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0005| such armed forces during any period in which they were or are
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0006| engaged in armed conflict under orders of the president of the
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0007| United States, and the widow or widower of every such
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0008| honorably discharged member of the armed forces of the United
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0009| States, in the sum of two thousand dollars ($2,000); provided
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0010| that in every case where exemption is claimed on the ground of
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0011| the claimant's having served with the armed forces of the
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0012| United States as aforesaid, the burden of proving actual and
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0013| bona fide ownership of such property upon which exemption is
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0014| claimed shall be upon the claimant.
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0015| C. The legislature shall exempt from taxation the
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0016| property, including the community or joint property of husband
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0017| and wife, of every veteran of the armed forces of the United
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0018| States who has been determined pursuant to federal law to have
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0019| a permanent and total service-connected disability, if the
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0020| veteran occupies the property as his principal place of
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0021| residence and has specially adapted the residence to his
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0022| disability using a grant for specially adapted housing granted
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0023| to the veteran by the federal government based on his
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0024| permanent and total disability. The legislature shall also
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0025| provide this exemption from taxation for property owned by the
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0001| widow or widower of a veteran who was eligible for the
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0002| exemption provided in this subsection, if the widow or widower
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0003| continues to occupy the specially adapted property as his
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0004| principal place of residence. The burden of proving
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0005| eligibility for the exemption in this subsection is on the
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0006| person claiming the exemption."
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0007| Section 2. The amendment proposed by this resolution
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0008| shall be submitted to the people for their approval or
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0009| rejection at the next general election or at any special
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0010| election prior to that date which may be called for that
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0011| purpose.
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0012|
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