86R10390 SMT-D
 
  By: Kacal H.J.R. No. 89
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to authorize a local option
  exemption from ad valorem taxation of a portion of the appraised
  value of the residence homesteads of certain volunteer first
  responders.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b, Article VIII, Texas Constitution,
  is amended by adding Subsection (r) to read as follows:
         (r)  The governing body of a political subdivision may exempt
  from ad valorem taxation an amount not to exceed $15,000 of the
  appraised value of the residence homestead of a volunteer first
  responder.  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. The legislature by general law may define
  "volunteer first responder" for purposes of this subsection and may
  provide additional eligibility requirements for the exemption.
         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 86th Legislature,
  Regular Session, 2019, to authorize a local option exemption from
  ad valorem taxation by a taxing unit of a portion of the appraised
  value of the residence homestead of a volunteer first responder.
         (b)  The amendment to Section 1-b, Article VIII, of this
  constitution takes effect January 1, 2020, and applies only to ad
  valorem taxes imposed for a tax year beginning on or after that
  date.
         (c)  This temporary provision expires January 1, 2021.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 5, 2019.
  The ballot shall be printed to provide for voting for or against the
  proposition: "The constitutional amendment to authorize a local
  option exemption from ad valorem taxation of an amount not to exceed
  $15,000 of the appraised value of the residence homesteads of
  certain volunteer first responders."