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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the governing |
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body of a political subdivision to provide an additional exemption |
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from ad valorem taxation of the residence homesteads of certain |
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surviving spouses of peace officers and firefighters killed in the |
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line of duty. |
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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 (q) to read as follows: |
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(q) The governing body of a political subdivision by |
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official action may exempt from ad valorem taxation all or part of |
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the appraised value of the residence homestead of the surviving |
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spouse of a peace officer or a firefighter, including a firefighter |
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of an organized volunteer fire department, if the surviving spouse |
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has not remarried since the death of the peace officer or |
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firefighter, the property was the residence homestead of the |
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surviving spouse on the date the peace officer or firefighter died |
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or was acquired by the surviving spouse before the second |
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anniversary of that date, and the peace officer or firefighter was |
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killed, or died as a result of an injury incurred, while in the |
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performance of official duties as a peace officer or firefighter. |
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The governing body may adopt the exemption as a specified dollar |
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amount or as a percentage of the appraised value of the surviving |
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spouse's residence homestead. An exemption under this subsection |
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is in addition to any other exemptions provided by this section. |
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Where ad valorem taxes have previously been pledged for the payment |
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of debt, the taxing officers of a political subdivision may |
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continue to levy and collect the taxes against the value of |
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homesteads exempted under this subsection until the debt is |
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discharged if the cessation of the levy would impair the obligation |
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of the contract by which the debt was created. The legislature by |
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general law shall define "peace officer" and "firefighter" for |
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purposes of this subsection. The legislature by general law may |
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provide additional eligibility requirements for the exemption and |
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may provide for the application of the exemption to a different |
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residence homestead subsequently acquired in the same political |
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subdivision by the surviving spouse. |
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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 84th Legislature, |
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Regular Session, 2015, authorizing the governing body of a |
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political subdivision to provide an additional exemption from ad |
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valorem taxation of the residence homesteads of certain surviving |
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spouses of peace officers and firefighters killed in the line of |
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duty. |
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(b) Section 1-b(q), Article VIII, of this constitution |
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takes effect January 1, 2016, and applies only to a tax year that |
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begins on or after that date. |
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(c) This temporary provision expires January 1, 2017. |
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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 3, 2015. |
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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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governing body of a political subdivision to provide an additional |
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exemption from ad valorem taxation of the residence homesteads of |
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certain surviving spouses of peace officers and firefighters killed |
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in the line of duty." |