Texas 2017 - 85th Regular

Texas House Bill HJR86 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R3735 CJC-D
2	2	By: Button H.J.R. No. 86
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4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment authorizing the legislature
7	7	to provide for an exemption from ad valorem taxation of all or part
8	8	of the market value of the residence homestead of the surviving
9	9	spouse of a first responder who is killed or fatally injured in the
10	10	line of duty.
11	11	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
13	13	is amended by adding Subsections (o) and (p) to read as follows:
14	14	(o) The legislature by general law may provide that the
15	15	surviving spouse of a first responder who is killed or fatally
16	16	injured in the line of duty is entitled to an exemption from ad
17	17	valorem taxation of all or part of the market value of the surviving
18	18	spouse's residence homestead if the surviving spouse has not
19	19	remarried since the death of the first responder. The legislature
20	20	by general law may define "first responder" for purposes of this
21	21	subsection and may prescribe additional eligibility requirements
22	22	for the exemption authorized by this subsection.
23	23	(p) The legislature by general law may provide that a
24	24	surviving spouse who qualifies for and receives an exemption in
25	25	accordance with Subsection (o) of this section and who subsequently
26	26	qualifies a different property as the surviving spouse's residence
27	27	homestead is entitled to an exemption from ad valorem taxation of
28	28	the subsequently qualified homestead in an amount equal to the
29	29	dollar amount of the exemption from ad valorem taxation of the first
30	30	homestead for which the exemption was received in accordance with
31	31	Subsection (o) of this section in the last year in which the
32	32	surviving spouse received the exemption in accordance with that
33	33	subsection for that homestead if the surviving spouse has not
34	34	remarried since the death of the first responder.
35	35	SECTION 2. The following temporary provision is added to
36	36	the Texas Constitution:
37	37	TEMPORARY PROVISION. (a) This temporary provision applies
38	38	to the constitutional amendment proposed by the 85th Legislature,
39	39	Regular Session, 2017, authorizing the legislature to provide for
40	40	an exemption from ad valorem taxation of all or part of the market
41	41	value of the residence homestead of the surviving spouse of a first
42	42	responder who is killed or fatally injured in the line of duty.
43	43	(b) Sections 1-b(o) and (p), Article VIII, of this
44	44	constitution take effect January 1, 2018, and apply only to a tax
45	45	year beginning on or after that date.
46	46	(c) This temporary provision expires January 1, 2019.
47	47	SECTION 3. This proposed constitutional amendment shall be
48	48	submitted to the voters at an election to be held November 7, 2017.
49	49	The ballot shall be printed to permit voting for or against the
50	50	proposition: "The constitutional amendment authorizing the
51	51	legislature to provide for an exemption from ad valorem taxation of
52	52	all or part of the market value of the residence homestead of the
53	53	surviving spouse of a first responder who is killed or fatally
54	54	injured in the line of duty."