| 1 | 1 | | 85S10314 SMT-F |
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| 2 | 2 | | By: Gervin-Hawkins H.B. No. 314 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from ad valorem taxation of the total |
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| 8 | 8 | | appraised value of the residence homestead of an eligible peace |
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| 9 | 9 | | officer who resides in a qualified high crime area. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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| 12 | 12 | | adding Section 11.139 to read as follows: |
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| 13 | 13 | | Sec. 11.139. RESIDENCE HOMESTEAD OF ELIGIBLE PEACE OFFICER |
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| 14 | 14 | | RESIDING IN QUALIFIED HIGH CRIME AREA. (a) In this section: |
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| 15 | 15 | | (1) "Eligible peace officer" means an individual |
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| 16 | 16 | | listed under Article 2.12(1), (2), (3), or (4), Code of Criminal |
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| 17 | 17 | | Procedure, who is employed full-time as a peace officer by this |
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| 18 | 18 | | state or by a political subdivision of this state. |
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| 19 | 19 | | (2) "Qualified high crime area" means a census tract |
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| 20 | 20 | | delineated by the United States Bureau of the Census in the most |
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| 21 | 21 | | recent decennial census that is one of the 100 census tracts in this |
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| 22 | 22 | | state with the highest per capita rate of arrests made for offenses |
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| 23 | 23 | | under Title 5, Penal Code, as determined under Subsection (b). |
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| 24 | 24 | | (3) "Residence homestead" has the meaning assigned by |
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| 25 | 25 | | Section 11.13. |
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| 26 | 26 | | (b) Not later than September 1 of each year, the Department |
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| 27 | 27 | | of Public Safety shall: |
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| 28 | 28 | | (1) perform an analysis of crime statistics for the |
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| 29 | 29 | | preceding tax year and identify the 100 census tracts in this state |
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| 30 | 30 | | with the highest number of per capita arrests made for offenses |
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| 31 | 31 | | under Title 5, Penal Code; and |
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| 32 | 32 | | (2) publish a list of the identified census tracts in |
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| 33 | 33 | | the Texas Register. |
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| 34 | 34 | | (c) An eligible peace officer is entitled to an exemption |
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| 35 | 35 | | from taxation of the total appraised value of the officer's |
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| 36 | 36 | | residence homestead if the residence homestead is located in a |
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| 37 | 37 | | qualified high crime area. |
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| 38 | 38 | | SECTION 2. (a) Section 11.139, Tax Code, as added by this |
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| 39 | 39 | | Act, applies only to ad valorem taxes imposed for a tax year |
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| 40 | 40 | | beginning on or after January 1, 2019. |
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| 41 | 41 | | (b) The Department of Public Safety shall perform the |
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| 42 | 42 | | initial analysis required by Section 11.139, Tax Code, as added by |
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| 43 | 43 | | this Act, and publish the list required by that section not later |
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| 44 | 44 | | than September 1, 2018. |
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| 45 | 45 | | SECTION 3. This Act takes effect January 1, 2018, but only |
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| 46 | 46 | | if the constitutional amendment proposed by the 85th Legislature, |
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| 47 | 47 | | 1st Called Session, 2017, authorizing the legislature to exempt |
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| 48 | 48 | | from ad valorem taxation all or part of the market value of the |
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| 49 | 49 | | residence homestead of a peace officer who resides in a high crime |
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| 50 | 50 | | area is approved by the voters. If that constitutional amendment is |
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| 51 | 51 | | not approved by the voters, this Act has no effect. |
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