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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for a temporary exemption from ad valorem taxation of the |
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residence homestead of the surviving spouse of a firefighter or |
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peace officer killed while performing official duties. |
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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 (k) to read as follows: |
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(k) The legislature by general law may provide that the |
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surviving spouse of a firefighter or peace officer killed while |
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performing official duties is entitled to a five-year exemption |
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from ad valorem taxation of a residence homestead that is the |
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principal residence of the surviving spouse. The legislature by |
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general law shall define the terms "firefighter" and "peace |
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officer" for purposes of this subsection. The legislature by |
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general law may provide additional limitations on the eligibility |
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for and use of an exemption under this subsection. |
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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 82nd Legislature, |
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Regular Session, 2011, authorizing the legislature to provide for a |
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temporary exemption from ad valorem taxation of the residence |
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homestead of the surviving spouse of a firefighter or peace officer |
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killed while performing official duties. |
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(b) Section 1-b(k), Article VIII, of this constitution |
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takes effect January 1, 2012, and applies only to a tax year |
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beginning on or after that date. |
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(c) This temporary provision expires January 1, 2013. |
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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 8, 2011. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to provide for a temporary exemption from ad valorem |
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taxation of the residence homestead of the surviving spouse of a |
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firefighter or peace officer killed while performing official |
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duties." |