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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize a local option |
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exemption from ad valorem taxation of a percentage of the appraised |
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value of the residence homesteads of certain volunteer first |
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responders. |
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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 Subsection (r) to read as follows: |
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(r) The governing body of a political subdivision may exempt |
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from ad valorem taxation a percentage, not to exceed five percent, |
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of the appraised value of the residence homestead of a volunteer |
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first responder. Where ad valorem tax of a political subdivision |
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has previously been pledged for the payment of debt, the taxing |
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officers of the political subdivision may continue to levy and |
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collect the tax against the value of residence homesteads exempted |
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under this subsection until the debt is discharged if the cessation |
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of the levy would impair the obligation of the contract by which the |
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debt was created. The legislature by general law may define |
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"volunteer first responder" for purposes of this subsection and may |
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provide additional eligibility requirements for the exemption. |
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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 87th Legislature, |
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Regular Session, 2021, to authorize a local option exemption from |
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ad valorem taxation of a percentage of the appraised value of the |
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residence homesteads of certain volunteer first responders. |
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(b) The amendment to Section 1-b, Article VIII, of this |
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constitution takes effect January 1, 2022, and applies only to ad |
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valorem taxes imposed for a tax year beginning on or after that |
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date. |
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(c) This temporary provision expires January 1, 2023. |
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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 2, 2021. |
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The ballot shall be printed to provide for voting for or against the |
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proposition: "The constitutional amendment to authorize a local |
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option exemption from ad valorem taxation of a percentage, not to |
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exceed five percent, of the appraised value of the residence |
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homesteads of certain volunteer first responders." |