0001|                      HOUSE JOINT RESOLUTION 21
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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 TO AMEND ARTICLE 8 OF THE CONSTITUTION OF NEW MEXICO
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0012|     BY ADDING A NEW SECTION TO PROVIDE AN EXEMPTION FROM PROPERTY
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0013|     TAXATION FOR PROPERTY THAT IS OWNED AND OCCUPIED BY A VETERAN
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0014|     WHO HAS A PERMANENT AND TOTAL SERVICE-CONNECTED DISABILITY AND
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0015|     THAT HAS BEEN 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 of the
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0019|     constitution of New Mexico by adding a new section to read:
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0020|          "The legislature shall exempt from taxation the property,
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0021|     including the community or joint property of husband and wife,
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0022|     of every veteran of the armed forces of the United States who
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0023|     has been determined pursuant to federal law to have a
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0024|     permanent and total service-connected disability, if the
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0025|     veteran occupies the property as his principal place of
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0001|     residence and has specially adapted the residence to his
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0002|     disability using a grant for specially adapted housing granted
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0003|     to the veteran by the federal government based on his
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0004|     permanent and total disability.  The legislature shall also
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0005|     provide this exemption from taxation for property owned by the
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0006|     widow or widower of a veteran who was eligible for the
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0007|     exemption provided in this section, if the widow or widower
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0008|     continues to occupy the specially adapted property as his
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0009|     principal place of residence.  The burden of proving
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0010|     eligibility for the exemption in this section is on the person
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0011|     claiming the exemption."
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0012|          Section 2.  The amendment proposed by this resolution
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0013|     shall be submitted to the people for their approval or
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0014|     rejection at the next general election or at any special
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0015|     election prior to that date which may be called for that
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0016|     purpose.
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0017|                              
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