79R2238 JD-D

By:  Deuell                                                     S.J.R. No. 13 



A JOINT RESOLUTION

proposing a constitutional amendment authorizing a county, city, 
town, school district, or other political subdivision to provide an 
additional exemption from ad valorem taxation of the residence 
homesteads of certain surviving spouses of peace officers and 
firefighters.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 1-b, Article VIII, Texas Constitution, 
is amended by adding Subsection (i) to read as follows:
	(i)  The governing body of any county, city, town, school 
district, or other political subdivision of the State by its own 
action may exempt all or part of the appraised value of the 
residence homestead of an individual who is the unmarried surviving 
spouse of a peace officer or a firefighter, including a firefighter 
of an organized volunteer fire department, from ad valorem taxes 
imposed by the political subdivision if the residence homestead was 
owned by the peace officer or firefighter on the date of death or 
was acquired by the surviving spouse before the second anniversary 
of the date of death, and the peace officer or firefighter was 
killed, or died as a result of an injury incurred, while in the 
performance of official duties as a peace officer or firefighter.  
The governing body may adopt the exemption as a specific dollar 
amount or as a percentage of appraised value.  An exemption under 
this subsection is in addition to any other exemption of the market 
value of the residence homestead from taxation by the political 
subdivision.  Where ad valorem taxes have previously been pledged 
for the payment of debt, the taxing officers of a political 
subdivision may continue to levy and collect the taxes against the 
value of homesteads exempted under this subsection until the debt 
is discharged if the cessation of the levy would impair the 
obligation of the contract by which the debt was created.  The 
Legislature by general law shall define "peace officer" and 
"firefighter" for purposes of this subsection.  The Legislature by 
general law may provide additional eligibility limitations for an 
exemption under this subsection and may provide for the transfer of 
the exemption to a different residence homestead subsequently 
acquired in the same political subdivision by the surviving spouse.
	SECTION 2.  The following temporary provision is added to 
the Texas Constitution:
	TEMPORARY PROVISION.  (a)  This temporary provision applies 
to the constitutional amendment proposed by the 79th Legislature, 
Regular Session, 2005, authorizing a county, city, town, school 
district, or other political subdivision to provide an exemption 
from ad valorem taxation of the residence homesteads of certain 
surviving spouses of peace officers and firefighters and expires 
January 1, 2007.
	(b)  Section 1-b(i), Article VIII, of this constitution 
takes effect January 1, 2006, and applies only to a tax year that 
begins on or after that date.
	SECTION 3.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 8, 2005.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The constitutional amendment authorizing a county, 
city, town, school district, or other political subdivision to 
provide an additional exemption from ad valorem taxation of the 
residence homesteads of certain surviving spouses of peace officers 
and firefighters killed in the line of duty."