Texas 2017 - 85th Regular

Texas Senate Bill SJR1 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Campbell, et al. S.J.R. No. 1
2		-	(Fallon)
	1	+	S.J.R. No. 1
3	2
4	3
5	4		proposing a constitutional amendment authorizing the legislature
6	5		to provide for an exemption from ad valorem taxation of all or part
7	6		of the market value of the residence homestead of the surviving
8	7		spouse of a first responder who is killed or fatally injured in the
9	8		line of duty.
10	9		BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	10		SECTION 1. Section 1-b, Article VIII, Texas Constitution,
12	11		is amended by adding Subsections (o) and (p) to read as follows:
13	12		(o) The legislature by general law may provide that the
14	13		surviving spouse of a first responder who is killed or fatally
15	14		injured in the line of duty is entitled to an exemption from ad
16	15		valorem taxation of all or part of the market value of the surviving
17	16		spouse's residence homestead if the surviving spouse has not
18	17		remarried since the death of the first responder. The legislature
19	18		by general law may define "first responder" for purposes of this
20	19		subsection and may prescribe additional eligibility requirements
21	20		for the exemption authorized by this subsection.
22	21		(p) The legislature by general law may provide that a
23	22		surviving spouse who qualifies for and receives an exemption in
24	23		accordance with Subsection (o) of this section and who subsequently
25	24		qualifies a different property as the surviving spouse's residence
26	25		homestead is entitled to an exemption from ad valorem taxation of
27	26		the subsequently qualified homestead in an amount equal to the
28	27		dollar amount of the exemption from ad valorem taxation of the first
29	28		homestead for which the exemption was received in accordance with
30	29		Subsection (o) of this section in the last year in which the
31	30		surviving spouse received the exemption in accordance with that
32	31		subsection for that homestead if the surviving spouse has not
33	32		remarried since the death of the first responder.
34	33		SECTION 2. The following temporary provision is added to
35	34		the Texas Constitution:
36	35		TEMPORARY PROVISION. (a) This temporary provision applies
37	36		to the constitutional amendment proposed by the 85th Legislature,
38	37		Regular Session, 2017, authorizing the legislature to provide for
39	38		an exemption from ad valorem taxation of all or part of the market
40	39		value of the residence homestead of the surviving spouse of a first
41	40		responder who is killed or fatally injured in the line of duty.
42	41		(b) Sections 1-b(o) and (p), Article VIII, of this
43	42		constitution take effect January 1, 2018, and apply only to a tax
44	43		year beginning on or after that date.
45	44		(c) This temporary provision expires January 1, 2019.
46	45		SECTION 3. This proposed constitutional amendment shall be
47	46		submitted to the voters at an election to be held November 7, 2017.
48	47		The ballot shall be printed to permit voting for or against the
49	48		proposition: "The constitutional amendment authorizing the
50	49		legislature to provide for an exemption from ad valorem taxation of
51	50		all or part of the market value of the residence homestead of the
52	51		surviving spouse of a first responder who is killed or fatally
53	52		injured in the line of duty."
	53	+	______________________________ ______________________________
	54	+	President of the Senate Speaker of the House
	55	+	I hereby certify that S.J.R. No. 1 was adopted by the Senate
	56	+	on March 13, 2017, by the following vote: Yeas 30, Nays 0.
	57	+	______________________________
	58	+	Secretary of the Senate
	59	+	I hereby certify that S.J.R. No. 1 was adopted by the House
	60	+	on May 23, 2017, by the following vote: Yeas 147, Nays 0, two
	61	+	present not voting.
	62	+	______________________________
	63	+	Chief Clerk of the House