HJR176 - 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 homesteads of certain disabled first responders and their surviving spouses.

  89R6364 MLH-D     By: Patterson H.J.R. No. 176       A 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 homesteads of certain disabled   first responders and their surviving spouses.          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 (u), (v), and (w) to read as   follows:           (u)     The legislature by general law may exempt from ad   valorem taxation all or part of the market value of the residence   homestead of a disabled first responder. The legislature by   general law may define "first responder"   for purposes of this   section and may provide additional eligibility requirements for the   exemption authorized by this subsection.           (v)     The legislature by general law may provide that the   surviving spouse of a disabled first responder who qualified for an   exemption in accordance with Subsection (u) 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 disabled 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 disabled first responder's exemption applied if:                 (1)     the surviving spouse has not remarried since the   death of the disabled first responder; and                 (2)  the property:                       (A)     was the residence homestead of the surviving   spouse when the disabled first responder died; and                       (B)     remains the residence homestead of the   surviving spouse.           (w)     The legislature by general law may provide that if a   surviving spouse who qualifies for an exemption in accordance with   Subsection (v) of this section subsequently qualifies a different   property as the surviving spouse's residence homestead, the   surviving spouse 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 former homestead in accordance with Subsection (v) of this   section in the last year in which the surviving spouse received an   exemption in accordance with that subsection for that homestead if   the surviving spouse has not remarried since the death of the   disabled first responder.          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   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 homesteads of   certain disabled first responders and their surviving spouses."