85R14804 CJC-D     By: Anderson of Dallas H.J.R. No. 102       A JOINT RESOLUTION   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."