Enrolled Bill Summary

Senate Bill 15	Senate Author:  Huffines et al.
Effective:  See below	House Sponsor:  Fallon et al.

            Senate Bill 15 amends the Tax Code to entitle the surviving spouse of a first responder who is killed or fatally injured in the line of duty to an exemption from property taxation of the total appraised value of the surviving spouse's residence homestead under certain conditions.

Senate Bill 15 amends the Government Code to establish that a residence homestead that receives the exemption established by the bill in the year that is the subject of the study of public school district property values is not considered to be taxable property. The bill takes effect January 1, 2018, contingent on voter approval of the constitutional amendment proposed by Senate Joint Resolution 1.