82R11096 CJC-D
 
  By: Beck H.J.R. No. 128
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide for a temporary exemption from ad valorem taxation of the
  residence homestead of the surviving spouse of a firefighter or
  peace officer killed while performing official duties.
         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 (k) to read as follows:
         (k)  The legislature by general law may provide that the
  surviving spouse of a firefighter or peace officer killed while
  performing official duties is entitled to a five-year exemption
  from ad valorem taxation of a residence homestead that is the
  principal residence of the surviving spouse. The legislature by
  general law shall define the terms "firefighter" and "peace
  officer" for purposes of this subsection. The legislature by
  general law may provide additional limitations on the eligibility
  for and use of an exemption under this subsection.
         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 82nd Legislature,
  Regular Session, 2011, authorizing the legislature to provide for a
  temporary exemption from ad valorem taxation of the residence
  homestead of the surviving spouse of a firefighter or peace officer
  killed while performing official duties.
         (b)  Section 1-b(k), Article VIII, of this constitution
  takes effect January 1, 2012, and applies only to a tax year
  beginning on or after that date.
         (c)  This temporary provision expires January 1, 2013.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 8, 2011.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment authorizing the
  legislature to provide for a temporary exemption from ad valorem
  taxation of the residence homestead of the surviving spouse of a
  firefighter or peace officer killed while performing official
  duties."