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