By: Campbell, et al. S.J.R. No. 1          (In the Senate - Filed December 15, 2016; January 25, 2017,   read first time and referred to Committee on Finance;   March 1, 2017, reported favorably by the following vote:  Yeas 15,   Nays 0; March 1, 2017, sent to printer.)Click here to see the committee vote       SENATE JOINT RESOLUTION       proposing a constitutional amendment authorizing the legislature   to provide for an exemption from ad valorem taxation of all or part   of the market value of the residence homestead of the surviving   spouse of a first responder who is killed or fatally injured 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 Subsections (o) and (p) to read as follows:          (o)  The legislature by general law may provide that the   surviving spouse of a first responder who is killed or fatally   injured in the line of duty is entitled to an exemption from ad   valorem taxation of all or part of the market value of the surviving   spouse's residence homestead if the surviving spouse has not   remarried since the death of the first responder. The legislature   by general law may define "first responder" for purposes of this   subsection and may prescribe additional eligibility requirements   for the exemption authorized by this subsection.          (p)  The legislature by general law may provide that a   surviving spouse who qualifies for and receives an exemption in   accordance with Subsection (o) of this section and who subsequently   qualifies a different property as the surviving spouse's residence   homestead is entitled to an exemption from ad valorem taxation of   the subsequently qualified homestead in an amount equal to the   dollar amount of the exemption from ad valorem taxation of the first   homestead for which the exemption was received in accordance with   Subsection (o) of this section in the last year in which the   surviving spouse received the exemption in accordance with that   subsection for that homestead if the surviving spouse has not   remarried since the death of the first responder.          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 85th Legislature,   Regular Session, 2017, authorizing the legislature to provide for   an exemption from ad valorem taxation of all or part of the market   value of the residence homestead of the surviving spouse of a first   responder who is killed or fatally injured in the line of duty.          (b)  Sections 1-b(o) and (p), Article VIII, of this   constitution take effect January 1, 2018, and apply only to a tax   year beginning on or after that date.          (c)  This temporary provision expires January 1, 2019.          SECTION 3.  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 for an exemption from ad valorem taxation of   all or part of the market value of the residence homestead of the   surviving spouse of a first responder who is killed or fatally   injured in the line of duty."     * * * * *