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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide ad valorem tax benefits to certain current and former |
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first responders and their families. |
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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 Subsections (q), (r), (s), and (t) to read as |
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follows: |
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(q) The legislature by general law may exempt from ad |
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valorem taxation $10,000 of the assessed value of the residence |
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homestead of a first responder. The legislature may by general law |
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define "first responder" for purposes of this subsection and may |
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provide additional eligibility requirements for the exemption |
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authorized by this subsection. Where ad valorem tax of a political |
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subdivision has previously been pledged for the payment of debt, |
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the taxing officers of the political subdivision may continue to |
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levy and collect the tax against the value of residence homesteads |
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exempted under this subsection until the debt is discharged if the |
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cessation of the levy would impair the obligation of the contract by |
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which the debt was created. |
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(r) The legislature by general law may exempt from ad |
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valorem taxation all or part of the market value of the residence |
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homestead of a totally disabled first responder. The legislature |
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by general law may define "first responder" for purposes of this |
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subsection and may prescribe the method for determining if a first |
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responder is totally disabled. The legislature by general law may |
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provide additional eligibility requirements for the exemption |
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authorized by this subsection. |
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(s) The legislature by general law may provide that the |
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surviving spouse of a totally disabled first responder who |
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qualified for an exemption in accordance with Subsection (r) of |
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this section from ad valorem taxation of all or part of the market |
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value of the disabled first responder's residence homestead when |
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the first responder died is entitled to an exemption from ad valorem |
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taxation of the same portion of the market value of the same |
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property to which the first responder's exemption applied if: |
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(1) the surviving spouse has not remarried since the |
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death of the first responder; and |
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(2) the property: |
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(A) was the residence homestead of the surviving |
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spouse when the first responder died; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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(t) The legislature by general law may provide that the |
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surviving child of a totally disabled first responder who qualified |
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for an exemption in accordance with Subsection (r) of this section |
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from ad valorem taxation of all or part of the market value of the |
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first responder's residence homestead when the first responder died |
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is entitled to an exemption from ad valorem taxation of the same |
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portion of the market value of the same property to which the first |
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responder's exemption applied if: |
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(1) the first responder was unmarried when the first |
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responder died; |
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(2) one or more of the surviving children are younger |
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than 18 years of age and unmarried; and |
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(3) the property: |
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(A) was the principal homestead of one or more of |
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the surviving children who are younger than 18 years of age and |
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unmarried when the first responder died; and |
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(B) remains the principal homestead of one or |
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more of those surviving children who are younger than 18 years of |
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age and unmarried. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 7, 2017. |
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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 ad valorem tax benefits to certain current |
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and former first responders and their families." |