| 1 | 1 | | 86R10390 SMT-D |
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| 2 | 2 | | By: Kacal H.J.R. No. 89 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment to authorize a local option |
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| 7 | 7 | | exemption from ad valorem taxation of a portion of the appraised |
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| 8 | 8 | | value of the residence homesteads of certain volunteer first |
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| 9 | 9 | | responders. |
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| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 12 | 12 | | is amended by adding Subsection (r) to read as follows: |
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| 13 | 13 | | (r) The governing body of a political subdivision may exempt |
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| 14 | 14 | | from ad valorem taxation an amount not to exceed $15,000 of the |
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| 15 | 15 | | appraised value of the residence homestead of a volunteer first |
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| 16 | 16 | | responder. Where ad valorem tax of a political subdivision has |
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| 17 | 17 | | previously been pledged for the payment of debt, the taxing |
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| 18 | 18 | | officers of the political subdivision may continue to levy and |
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| 19 | 19 | | collect the tax against the value of residence homesteads exempted |
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| 20 | 20 | | under this subsection until the debt is discharged if the cessation |
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| 21 | 21 | | of the levy would impair the obligation of the contract by which the |
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| 22 | 22 | | debt was created. The legislature by general law may define |
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| 23 | 23 | | "volunteer first responder" for purposes of this subsection and may |
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| 24 | 24 | | provide additional eligibility requirements for the exemption. |
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| 25 | 25 | | SECTION 2. The following temporary provision is added to |
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| 26 | 26 | | the Texas Constitution: |
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| 27 | 27 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 28 | 28 | | to the constitutional amendment proposed by the 86th Legislature, |
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| 29 | 29 | | Regular Session, 2019, to authorize a local option exemption from |
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| 30 | 30 | | ad valorem taxation by a taxing unit of a portion of the appraised |
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| 31 | 31 | | value of the residence homestead of a volunteer first responder. |
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| 32 | 32 | | (b) The amendment to Section 1-b, Article VIII, of this |
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| 33 | 33 | | constitution takes effect January 1, 2020, and applies only to ad |
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| 34 | 34 | | valorem taxes imposed for a tax year beginning on or after that |
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| 35 | 35 | | date. |
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| 36 | 36 | | (c) This temporary provision expires January 1, 2021. |
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| 37 | 37 | | SECTION 3. This proposed constitutional amendment shall be |
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| 38 | 38 | | submitted to the voters at an election to be held November 5, 2019. |
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| 39 | 39 | | The ballot shall be printed to provide for voting for or against the |
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| 40 | 40 | | proposition: "The constitutional amendment to authorize a local |
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| 41 | 41 | | option exemption from ad valorem taxation of an amount not to exceed |
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| 42 | 42 | | $15,000 of the appraised value of the residence homesteads of |
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| 43 | 43 | | certain volunteer first responders." |
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