Bill Text: TX HJR102 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing the legislature to provide ad valorem tax benefits to certain current and former first responders and their families.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-03-20 - Referred to Ways & Means [HJR102 Detail]
Download: Texas-2017-HJR102-Introduced.html
85R14804 CJC-D | ||
By: Anderson of Dallas | H.J.R. No. 102 |
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proposing a constitutional amendment authorizing the legislature | ||
to provide ad valorem tax benefits to certain current and former | ||
first responders and their families. | ||
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 (q), (r), (s), and (t) to read as | ||
follows: | ||
(q) The legislature by general law may exempt from ad | ||
valorem taxation $10,000 of the assessed value of the residence | ||
homestead of a first responder. The legislature may by general law | ||
define "first responder" for purposes of this subsection and may | ||
provide additional eligibility requirements for the exemption | ||
authorized by this subsection. 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. | ||
(r) The legislature by general law may exempt from ad | ||
valorem taxation all or part of the market value of the residence | ||
homestead of a totally disabled first responder. The legislature | ||
by general law may define "first responder" for purposes of this | ||
subsection and may prescribe the method for determining if a first | ||
responder is totally disabled. The legislature by general law may | ||
provide additional eligibility requirements for the exemption | ||
authorized by this subsection. | ||
(s) The legislature by general law may provide that the | ||
surviving spouse of a totally disabled first responder who | ||
qualified for an exemption in accordance with Subsection (r) 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 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 first responder's exemption applied if: | ||
(1) the surviving spouse has not remarried since the | ||
death of the first responder; and | ||
(2) the property: | ||
(A) was the residence homestead of the surviving | ||
spouse when the first responder died; and | ||
(B) remains the residence homestead of the | ||
surviving spouse. | ||
(t) The legislature by general law may provide that the | ||
surviving child of a totally disabled first responder who qualified | ||
for an exemption in accordance with Subsection (r) of this section | ||
from ad valorem taxation of all or part of the market value of the | ||
first responder's residence homestead when the 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 first | ||
responder's exemption applied if: | ||
(1) the first responder was unmarried when the first | ||
responder died; | ||
(2) one or more of the surviving children are younger | ||
than 18 years of age and unmarried; and | ||
(3) the property: | ||
(A) was the principal homestead of one or more of | ||
the surviving children who are younger than 18 years of age and | ||
unmarried when the first responder died; and | ||
(B) remains the principal homestead of one or | ||
more of those surviving children who are younger than 18 years of | ||
age and unmarried. | ||
SECTION 2. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 7, 2017. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment authorizing the | ||
legislature to provide ad valorem tax benefits to certain current | ||
and former first responders and their families." |