| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to an exemption from ad valorem taxation of the total |
|
|
appraised value of the residence homestead of an eligible peace |
|
|
officer who resides in a qualified high crime area. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
|
|
adding Section 11.139 to read as follows: |
|
|
Sec. 11.139. RESIDENCE HOMESTEAD OF ELIGIBLE PEACE OFFICER |
|
|
RESIDING IN QUALIFIED HIGH CRIME AREA. (a) In this section: |
|
|
(1) "Eligible peace officer" means an individual |
|
|
listed under Article 2.12(1), (2), (3), or (4), Code of Criminal |
|
|
Procedure, who is employed full-time as a peace officer by this |
|
|
state or by a political subdivision of this state. |
|
|
(2) "Qualified high crime area" means a census tract |
|
|
delineated by the United States Bureau of the Census in the most |
|
|
recent decennial census that is one of the 100 census tracts in this |
|
|
state with the highest per capita rate of arrests made for offenses |
|
|
under Title 5, Penal Code, as determined under Subsection (b). |
|
|
(3) "Residence homestead" has the meaning assigned by |
|
|
Section 11.13. |
|
|
(b) Not later than September 1 of each year, the Department |
|
|
of Public Safety shall: |
|
|
(1) perform an analysis of crime statistics for the |
|
|
preceding tax year and identify the 100 census tracts in this state |
|
|
with the highest number of per capita arrests made for offenses |
|
|
under Title 5, Penal Code; and |
|
|
(2) publish a list of the identified census tracts in |
|
|
the Texas Register. |
|
|
(c) An eligible peace officer is entitled to an exemption |
|
|
from taxation of the total appraised value of the officer's |
|
|
residence homestead if the residence homestead is located in a |
|
|
qualified high crime area. |
|
|
SECTION 2. (a) Section 11.139, Tax Code, as added by this |
|
|
Act, applies only to ad valorem taxes imposed for a tax year |
|
|
beginning on or after January 1, 2019. |
|
|
(b) The Department of Public Safety shall perform the |
|
|
initial analysis required by Section 11.139, Tax Code, as added by |
|
|
this Act, and publish the list required by that section not later |
|
|
than September 1, 2018. |
|
|
SECTION 3. This Act takes effect January 1, 2018, but only |
|
|
if the constitutional amendment proposed by the 85th Legislature, |
|
|
1st Called Session, 2017, authorizing the legislature to exempt |
|
|
from ad valorem taxation all or part of the market value of the |
|
|
residence homestead of a peace officer who resides in a high crime |
|
|
area is approved by the voters. If that constitutional amendment is |
|
|
not approved by the voters, this Act has no effect. |