87R11573 SMT-D
By: Patterson H.J.R. No. 119
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of all or part
of the market value of the residence homesteads of certain disabled
first responders and their surviving spouses.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsections (x), (y), and (z) to read as
follows:
(x) The legislature by general law may exempt from ad
valorem taxation all or part of the market value of the residence
homestead of a disabled first responder. The legislature by
general law may define "first responder" for purposes of this
section and may provide additional eligibility requirements for the
exemption authorized by this subsection.
(y) The legislature by general law may provide that the
surviving spouse of a disabled first responder who qualified for an
exemption in accordance with Subsection (x) of this section from ad
valorem taxation of all or part of the market value of the disabled
first responder's residence homestead when the disabled first
responder died is entitled to an exemption from ad valorem taxation
of the same portion of the market value of the same property to
which the disabled first responder's exemption applied if:
(1) the surviving spouse has not remarried since the
death of the disabled first responder; and
(2) the property:
(A) was the residence homestead of the surviving
spouse when the disabled first responder died; and
(B) remains the residence homestead of the
surviving spouse.
(z) The legislature by general law may provide that if a
surviving spouse who qualifies for an exemption in accordance with
Subsection (y) of this section subsequently qualifies a different
property as the surviving spouse's residence homestead, the
surviving spouse is entitled to an exemption from ad valorem
taxation of the subsequently qualified homestead in an amount equal
to the dollar amount of the exemption from ad valorem taxation of
the former homestead in accordance with Subsection (y) of this
section in the last year in which the surviving spouse received an
exemption in accordance with that subsection for that homestead if
the surviving spouse has not remarried since the death of the
disabled first responder.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 2, 2021.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to provide for an exemption from ad valorem taxation of
all or part of the market value of the residence homesteads of
certain disabled first responders and their surviving spouses."