| 1 | 2 | | By: Roberts, Raymond, Bonnen of Brazoria, H.J.R. No. 30 |
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| 2 | 3 | | Springer, Darby, et al. |
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| 3 | 4 | | |
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| 4 | 5 | | |
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| 5 | 6 | | A JOINT RESOLUTION |
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| 6 | 7 | | proposing a constitutional amendment authorizing the legislature |
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| 7 | 8 | | to provide for an exemption from ad valorem taxation of all or part |
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| 8 | 9 | | of the market value of the residence homesteads of certain disabled |
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| 9 | 10 | | first responders and their surviving spouses. |
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| 10 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 12 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 12 | 13 | | is amended by adding Subsections (u), (v), and (w) to read as |
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| 13 | 14 | | follows: |
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| 14 | 15 | | (u) The legislature by general law may exempt from ad |
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| 15 | 16 | | valorem taxation all or part of the market value of the residence |
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| 16 | 17 | | homestead of a disabled first responder. The legislature by |
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| 17 | 18 | | general law may define "first responder" for purposes of this |
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| 18 | 19 | | section and may provide additional eligibility requirements for the |
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| 19 | 20 | | exemption authorized by this subsection. |
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| 20 | 21 | | (v) The legislature by general law may provide that the |
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| 21 | 22 | | surviving spouse of a disabled first responder who qualified for an |
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| 22 | 23 | | exemption in accordance with Subsection (u) of this section from ad |
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| 23 | 24 | | valorem taxation of all or part of the market value of the disabled |
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| 24 | 25 | | first responder's residence homestead when the disabled first |
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| 25 | 26 | | responder died is entitled to an exemption from ad valorem taxation |
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| 26 | 27 | | of the same portion of the market value of the same property to |
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| 27 | 28 | | which the disabled first responder's exemption applied if: |
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| 28 | 29 | | (1) the surviving spouse has not remarried since the |
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| 29 | 30 | | death of the disabled first responder; and |
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| 30 | 31 | | (2) the property: |
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| 31 | 32 | | (A) was the residence homestead of the surviving |
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| 32 | 33 | | spouse when the disabled first responder died; and |
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| 33 | 34 | | (B) remains the residence homestead of the |
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| 34 | 35 | | surviving spouse. |
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| 35 | 36 | | (w) The legislature by general law may provide that if a |
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| 36 | 37 | | surviving spouse who qualifies for an exemption in accordance with |
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| 37 | 38 | | Subsection (v) of this section subsequently qualifies a different |
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| 38 | 39 | | property as the surviving spouse's residence homestead, the |
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| 39 | 40 | | surviving spouse is entitled to an exemption from ad valorem |
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| 40 | 41 | | taxation of the subsequently qualified homestead in an amount equal |
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| 41 | 42 | | to the dollar amount of the exemption from ad valorem taxation of |
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| 42 | 43 | | the former homestead in accordance with Subsection (v) of this |
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| 43 | 44 | | section in the last year in which the surviving spouse received an |
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| 44 | 45 | | exemption in accordance with that subsection for that homestead if |
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| 45 | 46 | | the surviving spouse has not remarried since the death of the |
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| 46 | 47 | | disabled first responder. |
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| 47 | 48 | | SECTION 2. This proposed constitutional amendment shall be |
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