87R3908 SMT-D
By: Kacal H.J.R. No. 70
A JOINT RESOLUTION
proposing a constitutional amendment to authorize a local option
exemption from ad valorem taxation of a percentage of the appraised
value of the residence homesteads of certain volunteer first
responders.
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 (r) to read as follows:
(r) The governing body of a political subdivision may exempt
from ad valorem taxation a percentage, not to exceed five percent,
of the appraised value of the residence homestead of a volunteer
first responder. Where ad valorem tax of a political subdivision
has previously been pledged for the payment of debt, the taxing
officers of the political subdivision may continue to levy and
collect the tax against the value of residence homesteads exempted
under this subsection until the debt is discharged if the cessation
of the levy would impair the obligation of the contract by which the
debt was created. The legislature by general law may define
"volunteer first responder" for purposes of this subsection and may
provide additional eligibility requirements for the exemption.
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 87th Legislature,
Regular Session, 2021, to authorize a local option exemption from
ad valorem taxation of a percentage of the appraised value of the
residence homesteads of certain volunteer first responders.
(b) The amendment to Section 1-b, Article VIII, of this
constitution takes effect January 1, 2022, 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, 2023.
SECTION 3. 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 provide for voting for or against the
proposition: "The constitutional amendment to authorize a local
option exemption from ad valorem taxation of a percentage, not to
exceed five percent, of the appraised value of the residence
homesteads of certain volunteer first responders."