Bill Text: TX HJR70 | 2021-2022 | 87th Legislature | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-11 - Referred to Ways & Means [HJR70 Detail]
Download: Texas-2021-HJR70-Introduced.html
| 87R3908 SMT-D | ||
| By: Kacal | H.J.R. No. 70 | |
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| 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." | ||
