| |
| |
|
|
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 homesteads of certain disabled |
|
|
first responders and their surviving spouses. |
|
|
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 (u), (v), and (w) to read as |
|
|
follows: |
|
|
(u) The legislature by general law may exempt from ad |
|
|
valorem taxation all or part of the market value of the residence |
|
|
homestead of a disabled first responder. The legislature by |
|
|
general law may define "first responder" for purposes of this |
|
|
section and may provide additional eligibility requirements for the |
|
|
exemption authorized by this subsection. |
|
|
(v) The legislature by general law may provide that the |
|
|
surviving spouse of a disabled first responder who qualified for an |
|
|
exemption in accordance with Subsection (u) 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 disabled 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 disabled first responder's exemption applied if: |
|
|
(1) the surviving spouse has not remarried since the |
|
|
death of the disabled first responder; and |
|
|
(2) the property: |
|
|
(A) was the residence homestead of the surviving |
|
|
spouse when the disabled first responder died; and |
|
|
(B) remains the residence homestead of the |
|
|
surviving spouse. |
|
|
(w) The legislature by general law may provide that if a |
|
|
surviving spouse who qualifies for an exemption in accordance with |
|
|
Subsection (v) of this section subsequently qualifies a different |
|
|
property as the surviving spouse's residence homestead, the |
|
|
surviving spouse 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 former homestead in accordance with Subsection (v) of this |
|
|
section in the last year in which the surviving spouse received an |
|
|
exemption in accordance with that subsection for that homestead if |
|
|
the surviving spouse has not remarried since the death of the |
|
|
disabled first responder. |
|
|
SECTION 2. 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 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 homesteads of |
|
|
certain disabled first responders and their surviving spouses." |