Bill Text: TX HJR83 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing a local option exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2021-04-26 - Left pending in committee [HJR83 Detail]
Download: Texas-2021-HJR83-Introduced.html
87R5369 SMT-D | ||
By: Allison | H.J.R. No. 83 |
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proposing a constitutional amendment authorizing a local option | ||
exemption from ad valorem taxation of all or part of the appraised | ||
value of the residence homesteads of certain peace officers. | ||
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 (w) to read as follows: | ||
(w) The governing body of a political subdivision may exempt | ||
from ad valorem taxation all or part of the appraised value of the | ||
residence homestead of an eligible peace officer who resides in a | ||
high-need area. The governing body may adopt the exemption as a | ||
specified dollar amount or as a percentage of the appraised value of | ||
the residence homestead. 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 "eligible peace officer" and "high-need area" 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, authorizing a local option exemption from ad | ||
valorem taxation of all or part of the appraised value of the | ||
residence homesteads of certain peace officers. | ||
(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 authorizing a local | ||
option exemption from ad valorem taxation of all or part of the | ||
appraised value of the residence homesteads of certain peace | ||
officers." |