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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing a local option |
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exemption from ad valorem taxation of all or part of the appraised |
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value of the residence homesteads of certain peace officers. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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is amended by adding Subsection (w) to read as follows: |
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(w) The governing body of a political subdivision may exempt |
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from ad valorem taxation all or part of the appraised value of the |
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residence homestead of an eligible peace officer who resides in a |
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high-need area. The governing body may adopt the exemption as a |
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specified dollar amount or as a percentage of the appraised value of |
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the residence homestead. Where ad valorem tax of a political |
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subdivision has previously been pledged for the payment of debt, |
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the taxing officers of the political subdivision may continue to |
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levy and collect the tax against the value of residence homesteads |
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exempted under this subsection until the debt is discharged if the |
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cessation of the levy would impair the obligation of the contract by |
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which the debt was created. The legislature by general law may |
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define "eligible peace officer" and "high-need area" for purposes |
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of this subsection and may provide additional eligibility |
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requirements for the exemption. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 87th Legislature, |
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Regular Session, 2021, authorizing a local option exemption from ad |
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valorem taxation of all or part of the appraised value of the |
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residence homesteads of certain peace officers. |
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(b) The amendment to Section 1-b, Article VIII, of this |
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constitution takes effect January 1, 2022, and applies only to ad |
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valorem taxes imposed for a tax year beginning on or after that |
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date. |
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(c) This temporary provision expires January 1, 2023. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 2, 2021. |
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The ballot shall be printed to provide for voting for or against the |
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proposition: "The constitutional amendment authorizing a local |
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option exemption from ad valorem taxation of all or part of the |
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appraised value of the residence homesteads of certain peace |
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officers." |