| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A JOINT RESOLUTION |
|---|
| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
|---|
| 7 | 7 | | to provide for an exemption from ad valorem taxation of all or part |
|---|
| 8 | 8 | | of the market value of the residence homesteads of certain disabled |
|---|
| 9 | 9 | | first responders and their surviving spouses. |
|---|
| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
|---|
| 12 | 12 | | is amended by adding Subsections (u), (v), and (w) to read as |
|---|
| 13 | 13 | | follows: |
|---|
| 14 | 14 | | (u) The legislature by general law may exempt from ad |
|---|
| 15 | 15 | | valorem taxation all or part of the market value of the residence |
|---|
| 16 | 16 | | homestead of a disabled first responder. The legislature by |
|---|
| 17 | 17 | | general law may define "first responder" for purposes of this |
|---|
| 18 | 18 | | section and may provide additional eligibility requirements for the |
|---|
| 19 | 19 | | exemption authorized by this subsection. |
|---|
| 20 | 20 | | (v) The legislature by general law may provide that the |
|---|
| 21 | 21 | | surviving spouse of a disabled first responder who qualified for an |
|---|
| 22 | 22 | | exemption in accordance with Subsection (u) of this section from ad |
|---|
| 23 | 23 | | valorem taxation of all or part of the market value of the disabled |
|---|
| 24 | 24 | | first responder's residence homestead when the disabled first |
|---|
| 25 | 25 | | responder died is entitled to an exemption from ad valorem taxation |
|---|
| 26 | 26 | | of the same portion of the market value of the same property to |
|---|
| 27 | 27 | | which the disabled first responder's exemption applied if: |
|---|
| 28 | 28 | | (1) the surviving spouse has not remarried since the |
|---|
| 29 | 29 | | death of the disabled first responder; and |
|---|
| 30 | 30 | | (2) the property: |
|---|
| 31 | 31 | | (A) was the residence homestead of the surviving |
|---|
| 32 | 32 | | spouse when the disabled first responder died; and |
|---|
| 33 | 33 | | (B) remains the residence homestead of the |
|---|
| 34 | 34 | | surviving spouse. |
|---|
| 35 | 35 | | (w) The legislature by general law may provide that if a |
|---|
| 36 | 36 | | surviving spouse who qualifies for an exemption in accordance with |
|---|
| 37 | 37 | | Subsection (v) of this section subsequently qualifies a different |
|---|
| 38 | 38 | | property as the surviving spouse's residence homestead, the |
|---|
| 39 | 39 | | surviving spouse is entitled to an exemption from ad valorem |
|---|
| 40 | 40 | | taxation of the subsequently qualified homestead in an amount equal |
|---|
| 41 | 41 | | to the dollar amount of the exemption from ad valorem taxation of |
|---|
| 42 | 42 | | the former homestead in accordance with Subsection (v) of this |
|---|
| 43 | 43 | | section in the last year in which the surviving spouse received an |
|---|
| 44 | 44 | | exemption in accordance with that subsection for that homestead if |
|---|
| 45 | 45 | | the surviving spouse has not remarried since the death of the |
|---|
| 46 | 46 | | disabled first responder. |
|---|
| 47 | 47 | | SECTION 2. This proposed constitutional amendment shall be |
|---|
| 48 | 48 | | submitted to the voters at an election to be held November 5, 2019. |
|---|
| 49 | 49 | | The ballot shall be printed to permit voting for or against the |
|---|
| 50 | 50 | | proposition: "The constitutional amendment authorizing the |
|---|
| 51 | 51 | | legislature to provide for an exemption from ad valorem taxation of |
|---|
| 52 | 52 | | all or part of the market value of the residence homesteads of |
|---|
| 53 | 53 | | certain disabled first responders and their surviving spouses." |
|---|