45th legislature - STATE OF NEW MEXICO - second session, 2002

PROPOSING AMENDMENTS TO ARTICLE 8, SECTIONS 5 AND 15 OF THE CONSTITUTION OF NEW MEXICO TO ENTIRELY EXEMPT FROM TAXATION THE PROPERTY OF HONORABLY DISCHARGED VETERANS.

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:

"The legislature shall exempt from taxation the property of each head of the family to the amount of two thousand dollars ($2,000) as follows: in 1989, the legislature shall exempt from taxation eight hundred dollars ($800), in 1991, one thousand four hundred dollars ($1,400) and beginning in 1993, 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 who served in such armed forces during any period in which they were or are engaged in armed conflict under orders of the president 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 two thousand dollars ($2,000). 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.]"

Section 2. It is proposed to amend Article 8, Section 15 of the constitution of New Mexico to read:

"The legislature shall entirely exempt from taxation the property, including the community or joint property of husband and wife, of every veteran of the armed forces of the United States who has been [determined pursuant to federal law to have a permanent and total service-connected disability] honorably discharged, if the veteran occupies the property as his principal place of residence [and has specially adapted the residence to his disability using a grant for specially adapted housing granted to the veteran by the federal government based on his permanent and total disability]. The legislature shall also provide this exemption from taxation for property owned by the widow or widower of a veteran who was eligible for the exemption provided in this section, if the widow or widower continues to occupy the [specially adapted] property as his principal place of residence. The burden of proving eligibility for the exemption in this section is on the person claiming the exemption."

Section 3. Constitutional Amendments No. 1 and 5 proposed by the first regular session of the forty-fifth legislature are withdrawn from submission to the people, and the secretary of state is directed not to place those proposals on the ballot.

Section 4. 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.