85R14804 CJC-D
By: Anderson of Dallas H.J.R. No. 102
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide ad valorem tax benefits to certain current and former
first responders and their families.
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 (q), (r), (s), and (t) to read as
follows:
(q) The legislature by general law may exempt from ad
valorem taxation $10,000 of the assessed value of the residence
homestead of a first responder. The legislature may by general law
define "first responder" for purposes of this subsection and may
provide additional eligibility requirements for the exemption
authorized by this subsection. 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.
(r) The legislature by general law may exempt from ad
valorem taxation all or part of the market value of the residence
homestead of a totally disabled first responder. The legislature
by general law may define "first responder" for purposes of this
subsection and may prescribe the method for determining if a first
responder is totally disabled. The legislature by general law may
provide additional eligibility requirements for the exemption
authorized by this subsection.
(s) The legislature by general law may provide that the
surviving spouse of a totally disabled first responder who
qualified for an exemption in accordance with Subsection (r) 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 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 first responder's exemption applied if:
(1) the surviving spouse has not remarried since the
death of the first responder; and
(2) the property:
(A) was the residence homestead of the surviving
spouse when the first responder died; and
(B) remains the residence homestead of the
surviving spouse.
(t) The legislature by general law may provide that the
surviving child of a totally disabled first responder who qualified
for an exemption in accordance with Subsection (r) of this section
from ad valorem taxation of all or part of the market value of the
first responder's residence homestead when the 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 first
responder's exemption applied if:
(1) the first responder was unmarried when the first
responder died;
(2) one or more of the surviving children are younger
than 18 years of age and unmarried; and
(3) the property:
(A) was the principal homestead of one or more of
the surviving children who are younger than 18 years of age and
unmarried when the first responder died; and
(B) remains the principal homestead of one or
more of those surviving children who are younger than 18 years of
age and unmarried.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2017.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to provide ad valorem tax benefits to certain current
and former first responders and their families."