| 1 | 1 | | 85R14804 CJC-D |
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| 2 | 2 | | By: Anderson of Dallas H.J.R. No. 102 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
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| 7 | 7 | | to provide ad valorem tax benefits to certain current and former |
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| 8 | 8 | | first responders and their families. |
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| 9 | 9 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 11 | 11 | | is amended by adding Subsections (q), (r), (s), and (t) to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (q) The legislature by general law may exempt from ad |
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| 14 | 14 | | valorem taxation $10,000 of the assessed value of the residence |
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| 15 | 15 | | homestead of a first responder. The legislature may by general law |
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| 16 | 16 | | define "first responder" for purposes of this subsection and may |
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| 17 | 17 | | provide additional eligibility requirements for the exemption |
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| 18 | 18 | | authorized by this subsection. Where ad valorem tax of a political |
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| 19 | 19 | | subdivision has previously been pledged for the payment of debt, |
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| 20 | 20 | | the taxing officers of the political subdivision may continue to |
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| 21 | 21 | | levy and collect the tax against the value of residence homesteads |
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| 22 | 22 | | exempted under this subsection until the debt is discharged if the |
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| 23 | 23 | | cessation of the levy would impair the obligation of the contract by |
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| 24 | 24 | | which the debt was created. |
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| 25 | 25 | | (r) The legislature by general law may exempt from ad |
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| 26 | 26 | | valorem taxation all or part of the market value of the residence |
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| 27 | 27 | | homestead of a totally disabled first responder. The legislature |
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| 28 | 28 | | by general law may define "first responder" for purposes of this |
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| 29 | 29 | | subsection and may prescribe the method for determining if a first |
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| 30 | 30 | | responder is totally disabled. The legislature by general law may |
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| 31 | 31 | | provide additional eligibility requirements for the exemption |
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| 32 | 32 | | authorized by this subsection. |
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| 33 | 33 | | (s) The legislature by general law may provide that the |
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| 34 | 34 | | surviving spouse of a totally disabled first responder who |
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| 35 | 35 | | qualified for an exemption in accordance with Subsection (r) of |
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| 36 | 36 | | this section from ad valorem taxation of all or part of the market |
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| 37 | 37 | | value of the disabled first responder's residence homestead when |
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| 38 | 38 | | the first responder died is entitled to an exemption from ad valorem |
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| 39 | 39 | | taxation of the same portion of the market value of the same |
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| 40 | 40 | | property to which the first responder's exemption applied if: |
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| 41 | 41 | | (1) the surviving spouse has not remarried since the |
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| 42 | 42 | | death of the first responder; and |
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| 43 | 43 | | (2) the property: |
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| 44 | 44 | | (A) was the residence homestead of the surviving |
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| 45 | 45 | | spouse when the first responder died; and |
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| 46 | 46 | | (B) remains the residence homestead of the |
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| 47 | 47 | | surviving spouse. |
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| 48 | 48 | | (t) The legislature by general law may provide that the |
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| 49 | 49 | | surviving child of a totally disabled first responder who qualified |
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| 50 | 50 | | for an exemption in accordance with Subsection (r) of this section |
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| 51 | 51 | | from ad valorem taxation of all or part of the market value of the |
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| 52 | 52 | | first responder's residence homestead when the first responder died |
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| 53 | 53 | | is entitled to an exemption from ad valorem taxation of the same |
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| 54 | 54 | | portion of the market value of the same property to which the first |
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| 55 | 55 | | responder's exemption applied if: |
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| 56 | 56 | | (1) the first responder was unmarried when the first |
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| 57 | 57 | | responder died; |
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| 58 | 58 | | (2) one or more of the surviving children are younger |
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| 59 | 59 | | than 18 years of age and unmarried; and |
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| 60 | 60 | | (3) the property: |
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| 61 | 61 | | (A) was the principal homestead of one or more of |
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| 62 | 62 | | the surviving children who are younger than 18 years of age and |
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| 63 | 63 | | unmarried when the first responder died; and |
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| 64 | 64 | | (B) remains the principal homestead of one or |
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| 65 | 65 | | more of those surviving children who are younger than 18 years of |
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| 66 | 66 | | age and unmarried. |
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| 67 | 67 | | SECTION 2. This proposed constitutional amendment shall be |
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| 68 | 68 | | submitted to the voters at an election to be held November 7, 2017. |
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| 69 | 69 | | The ballot shall be printed to permit voting for or against the |
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| 70 | 70 | | proposition: "The constitutional amendment authorizing the |
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| 71 | 71 | | legislature to provide ad valorem tax benefits to certain current |
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| 72 | 72 | | and former first responders and their families." |
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