85S10313 SMT-F
By: Gervin-Hawkins H.J.R. No. 44
A JOINT RESOLUTION
proposing a constitutional amendment 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.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (t) to read as follows:
(t) The legislature by general law may 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. The
legislature by general law may define "high crime area" and "peace
officer" for purposes of this subsection and may provide additional
eligibility requirements for the exemption authorized by this
subsection.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to 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.
(b) Section 1-b(t), Article VIII, of this constitution
takes effect January 1, 2019, and applies only to ad valorem taxes
imposed for a tax year beginning on or after that date.
(c) This temporary provision expires January 1, 2020.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2017.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment 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."