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