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proposing a constitutional amendment authorizing the legislature |
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to provide for an exemption from ad valorem taxation of all or part |
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of the market value of the residence homestead of the surviving |
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spouse of a first responder who is killed or fatally injured 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 Subsections (o) and (p) to read as follows: |
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(o) The legislature by general law may provide that the |
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surviving spouse of a first responder who is killed or fatally |
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injured in the line of duty is entitled to an exemption from ad |
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valorem taxation of all or part of the market value of the surviving |
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spouse's residence homestead if the surviving spouse has not |
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remarried since the death of the 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 additional eligibility requirements |
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for the exemption authorized by this subsection. |
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(p) The legislature by general law may provide that a |
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surviving spouse who qualifies for and receives an exemption in |
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accordance with Subsection (o) of this section and who subsequently |
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qualifies a different property as the surviving spouse's residence |
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homestead is entitled to an exemption from ad valorem taxation of |
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the subsequently qualified homestead in an amount equal to the |
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dollar amount of the exemption from ad valorem taxation of the first |
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homestead for which the exemption was received in accordance with |
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Subsection (o) of this section in the last year in which the |
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surviving spouse received the exemption in accordance with that |
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subsection for that homestead if the surviving spouse has not |
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remarried since the death of the first responder. |
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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 85th Legislature, |
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Regular Session, 2017, authorizing the legislature to provide for |
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an exemption from ad valorem taxation of all or part of the market |
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value of the residence homestead of the surviving spouse of a first |
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responder who is killed or fatally injured in the line of duty. |
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(b) Sections 1-b(o) and (p), Article VIII, of this |
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constitution take effect January 1, 2018, and apply only to a tax |
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year beginning on or after that date. |
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(c) This temporary provision expires January 1, 2019. |
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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 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 for an exemption from ad valorem taxation of |
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all or part of the market value of the residence homestead of the |
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surviving spouse of a first responder who is killed or fatally |
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injured in the line of duty." |