85R3735 CJC-D
 
  By: Fallon H.J.R. No. 88
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide for an exemption from ad valorem taxation of all or part
  of the market value of the residence homestead of the surviving
  spouse of a first responder who is killed or fatally injured in the
  line of duty.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b, Article VIII, Texas Constitution,
  is amended by adding Subsections (o) and (p) to read as follows:
         (o)  The legislature by general law may provide that the
  surviving spouse of a first responder who is killed or fatally
  injured in the line of duty is entitled to an exemption from ad
  valorem taxation of all or part of the market value of the surviving
  spouse's residence homestead if the surviving spouse has not
  remarried since the death of the first responder. The legislature
  by general law may define "first responder" for purposes of this
  subsection and may prescribe additional eligibility requirements
  for the exemption authorized by this subsection.
         (p)  The legislature by general law may provide that a
  surviving spouse who qualifies for and receives an exemption in
  accordance with Subsection (o) of this section and who subsequently
  qualifies a different property as the surviving spouse's residence
  homestead is entitled to an exemption from ad valorem taxation of
  the subsequently qualified homestead in an amount equal to the
  dollar amount of the exemption from ad valorem taxation of the first
  homestead for which the exemption was received in accordance with
  Subsection (o) of this section in the last year in which the
  surviving spouse received the exemption in accordance with that
  subsection for that homestead if the surviving spouse has not
  remarried since the death of the first responder.
         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 85th Legislature,
  Regular Session, 2017, authorizing the legislature to provide for
  an exemption from ad valorem taxation of all or part of the market
  value of the residence homestead of the surviving spouse of a first
  responder who is killed or fatally injured in the line of duty.
         (b)  Sections 1-b(o) and (p), Article VIII, of this
  constitution take effect January 1, 2018, and apply only to a tax
  year beginning on or after that date.
         (c)  This temporary provision expires January 1, 2019.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 7, 2017.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment authorizing the
  legislature to provide for an exemption from ad valorem taxation of
  all or part of the market value of the residence homestead of the
  surviving spouse of a first responder who is killed or fatally
  injured in the line of duty."