Bill Text: TX HJR116 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing the governing body of a political subdivision to provide an additional exemption from ad valorem taxation of the residence homesteads of certain surviving spouses of peace officers and firefighters killed in the line of duty.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-03-17 - Referred to Ways & Means [HJR116 Detail]
Download: Texas-2015-HJR116-Introduced.html
84R5505 CJC-D | ||
By: King of Taylor | H.J.R. No. 116 |
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proposing a constitutional amendment authorizing the governing | ||
body of a political subdivision to provide an additional exemption | ||
from ad valorem taxation of the residence homesteads of certain | ||
surviving spouses of peace officers and firefighters killed in the | ||
line of duty. | ||
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 (q) to read as follows: | ||
(q) The governing body of a political subdivision by | ||
official action may exempt from ad valorem taxation all or part of | ||
the appraised value of the residence homestead of the surviving | ||
spouse of a peace officer or a firefighter, including a firefighter | ||
of an organized volunteer fire department, if the surviving spouse | ||
has not remarried since the death of the peace officer or | ||
firefighter, the property was the residence homestead of the | ||
surviving spouse on the date the peace officer or firefighter died | ||
or was acquired by the surviving spouse before the second | ||
anniversary of that date, and the peace officer or firefighter was | ||
killed, or died as a result of an injury incurred, while in the | ||
performance of official duties as a peace officer or firefighter. | ||
The governing body may adopt the exemption as a specified dollar | ||
amount or as a percentage of the appraised value of the surviving | ||
spouse's residence homestead. An exemption under this subsection | ||
is in addition to any other exemptions provided by this section. | ||
Where ad valorem taxes have previously been pledged for the payment | ||
of debt, the taxing officers of a political subdivision may | ||
continue to levy and collect the taxes against the value of | ||
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 shall define "peace officer" and "firefighter" for | ||
purposes of this subsection. The legislature by general law may | ||
provide additional eligibility requirements for the exemption and | ||
may provide for the application of the exemption to a different | ||
residence homestead subsequently acquired in the same political | ||
subdivision by the surviving spouse. | ||
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 84th Legislature, | ||
Regular Session, 2015, authorizing the governing body of a | ||
political subdivision to provide an additional exemption from ad | ||
valorem taxation of the residence homesteads of certain surviving | ||
spouses of peace officers and firefighters killed in the line of | ||
duty. | ||
(b) Section 1-b(q), Article VIII, of this constitution | ||
takes effect January 1, 2016, and applies only to a tax year that | ||
begins on or after that date. | ||
(c) This temporary provision expires January 1, 2017. | ||
SECTION 3. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 3, 2015. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment authorizing the | ||
governing body of a political subdivision to provide an additional | ||
exemption from ad valorem taxation of the residence homesteads of | ||
certain surviving spouses of peace officers and firefighters killed | ||
in the line of duty." |