Bill Text: TX HB314 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an eligible peace officer who resides in a qualified high crime area.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2017-07-25 - Referred to Ways & Means [HB314 Detail]
Download: Texas-2017-HB314-Introduced.html
| 85S10314 SMT-F | ||
| By: Gervin-Hawkins | H.B. No. 314 | |
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| relating to an exemption from ad valorem taxation of the total | ||
| appraised value of the residence homestead of an eligible peace | ||
| officer who resides in a qualified high crime area. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by | ||
| adding Section 11.139 to read as follows: | ||
| Sec. 11.139. RESIDENCE HOMESTEAD OF ELIGIBLE PEACE OFFICER | ||
| RESIDING IN QUALIFIED HIGH CRIME AREA. (a) In this section: | ||
| (1) "Eligible peace officer" means an individual | ||
| listed under Article 2.12(1), (2), (3), or (4), Code of Criminal | ||
| Procedure, who is employed full-time as a peace officer by this | ||
| state or by a political subdivision of this state. | ||
| (2) "Qualified high crime area" means a census tract | ||
| delineated by the United States Bureau of the Census in the most | ||
| recent decennial census that is one of the 100 census tracts in this | ||
| state with the highest per capita rate of arrests made for offenses | ||
| under Title 5, Penal Code, as determined under Subsection (b). | ||
| (3) "Residence homestead" has the meaning assigned by | ||
| Section 11.13. | ||
| (b) Not later than September 1 of each year, the Department | ||
| of Public Safety shall: | ||
| (1) perform an analysis of crime statistics for the | ||
| preceding tax year and identify the 100 census tracts in this state | ||
| with the highest number of per capita arrests made for offenses | ||
| under Title 5, Penal Code; and | ||
| (2) publish a list of the identified census tracts in | ||
| the Texas Register. | ||
| (c) An eligible peace officer is entitled to an exemption | ||
| from taxation of the total appraised value of the officer's | ||
| residence homestead if the residence homestead is located in a | ||
| qualified high crime area. | ||
| SECTION 2. (a) Section 11.139, Tax Code, as added by this | ||
| Act, applies only to ad valorem taxes imposed for a tax year | ||
| beginning on or after January 1, 2019. | ||
| (b) The Department of Public Safety shall perform the | ||
| initial analysis required by Section 11.139, Tax Code, as added by | ||
| this Act, and publish the list required by that section not later | ||
| than September 1, 2018. | ||
| SECTION 3. This Act takes effect January 1, 2018, but only | ||
| if 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 is approved by the voters. If that constitutional amendment is | ||
| not approved by the voters, this Act has no effect. | ||
