85R14804 CJC-D
 
  By: Anderson of Dallas H.J.R. No. 102
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide ad valorem tax benefits to certain current and former
  first responders and their families.
         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 (q), (r), (s), and (t) to read as
  follows:
         (q)  The legislature by general law may exempt from ad
  valorem taxation $10,000 of the assessed value of the residence
  homestead of a first responder.  The legislature may by general law
  define "first responder" for purposes of this subsection and may
  provide additional eligibility requirements for the exemption
  authorized by this subsection.  Where ad valorem tax of a political
  subdivision has previously been pledged for the payment of debt,
  the taxing officers of the political subdivision may continue to
  levy and collect the tax against the value of residence homesteads
  exempted under this subsection until the debt is discharged if the
  cessation of the levy would impair the obligation of the contract by
  which the debt was created.
         (r)  The legislature by general law may exempt from ad
  valorem taxation all or part of the market value of the residence
  homestead of a totally disabled first responder. The legislature
  by general law may define "first responder" for purposes of this
  subsection and may prescribe the method for determining if a first
  responder is totally disabled. The legislature by general law may
  provide additional eligibility requirements for the exemption
  authorized by this subsection.
         (s)  The legislature by general law may provide that the
  surviving spouse of a totally disabled first responder who
  qualified for an exemption in accordance with Subsection (r) of
  this section from ad valorem taxation of all or part of the market
  value of the disabled first responder's residence homestead when
  the first responder died is entitled to an exemption from ad valorem
  taxation of the same portion of the market value of the same
  property to which the first responder's exemption applied if:
               (1)  the surviving spouse has not remarried since the
  death of the first responder; and
               (2)  the property:
                     (A)  was the residence homestead of the surviving
  spouse when the first responder died; and
                     (B)  remains the residence homestead of the
  surviving spouse.
         (t)  The legislature by general law may provide that the
  surviving child of a totally disabled first responder who qualified
  for an exemption in accordance with Subsection (r) of this section
  from ad valorem taxation of all or part of the market value of the
  first responder's residence homestead when the first responder died
  is entitled to an exemption from ad valorem taxation of the same
  portion of the market value of the same property to which the first
  responder's exemption applied if:
               (1)  the first responder was unmarried when the first
  responder died;
               (2)  one or more of the surviving children are younger
  than 18 years of age and unmarried; and
               (3)  the property:
                     (A)  was the principal homestead of one or more of
  the surviving children who are younger than 18 years of age and
  unmarried when the first responder died; and
                     (B)  remains the principal homestead of one or
  more of those surviving children who are younger than 18 years of
  age and unmarried.
         SECTION 2.  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 ad valorem tax benefits to certain current
  and former first responders and their families."