87R11573 SMT-D
 
  By: Patterson H.J.R. No. 119
 
 
 
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 (x), (y), and (z) to read as
  follows:
         (x)  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.
         (y)  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 (x) 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.
         (z)  The legislature by general law may provide that if a
  surviving spouse who qualifies for an exemption in accordance with
  Subsection (y) 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 (y) 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 2, 2021.
  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."