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Bill > SB15


TX SB15

TX SB15
Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a first responder who is killed or fatally injured in the line of duty.


summary

Introduced
11/22/2016
In Committee
05/18/2017
Crossed Over
03/13/2017
Passed
05/24/2017
Dead
Signed/Enacted/Adopted
06/09/2017

Introduced Session

85th Legislature Regular Session

Bill Summary

Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a first responder who is killed or fatally injured in the line of duty.

AI Summary

This bill proposes to create a new tax exemption for the residence homestead of the surviving spouse of a first responder who is killed or fatally injured in the line of duty. The key provisions include: - Defining a "first responder" as an individual listed under Section 615.003 of the Government Code and a "surviving spouse" as the individual who was married to the first responder at the time of their death. - Providing a total exemption from ad valorem (property) taxation for the residence homestead of the surviving spouse if the spouse is an eligible survivor for purposes of Chapter 615 of the Government Code and has not remarried. - Allowing the surviving spouse to carry over the dollar amount of the exemption if they subsequently qualify for a different residence homestead. - Applying the exemption retroactively, regardless of the date of the first responder's death, as long as the surviving spouse meets the qualifications. - Requiring the constitutional amendment proposed by the 85th Legislature to be approved by voters before this bill can take effect.

Committee Categories

Budget and Finance

Sponsors (122)

Angie Button (R)* Pat Fallon (R)* Charlie Geren (R)* Bob Hall (R)* Kelly Hancock (R)* Don Huffines (R)* Richard Raymond (D)* Van Taylor (R)* Chris Turner (D)* Royce West (D)* Roberto Alonzo (D),  Rafael Anchía (D),  Doc Anderson (R),  Rodney Anderson (R),  Trent Ashby (R),  Ernest Bailes (R),  Cecil Bell (R),  Diego Bernal (D),  Paul Bettencourt (R),  Kyle Biedermann (R),  César Blanco (D),  Dwayne Bohac (R),  Dennis Bonnen (R),  Greg Bonnen (R),  Cindy Burkett (R),  DeWayne Burns (R),  Dustin Burrows (R),  Briscoe Cain (R),  Terry Canales (D),  Giovanni Capriglione (R),  Philip Cortez (D),  Scott Cosper (R),  Tom Craddick (R),  Brandon Creighton (R),  John Cyrier (R),  Anthony Dale (R),  Drew Darby (R),  Jay Dean (R),  Gary Elkins (R),  Craig Estes (R),  Wayne Faircloth (R),  Dan Flynn (R),  James Frank (R),  John Frullo (R),  Sylvia Garcia (D),  Barbara Gervin-Hawkins (D),  Larry Gonzales (R),  Bobby Guerra (D),  Ryan Guillen (R),  Cole Hefner (R),  Abel Herrero (D),  Chuy Hinojosa (D),  Gina Hinojosa (D),  Justin Holland (R),  Donna Howard (D),  Todd Hunter (R),  Jason Isaac (R),  Mark Keough (R),  Phil King (R),  Tracy King (D),  Stephanie Klick (R),  Linda Koop (R),  Matt Krause (R),  John Kuempel (R),  Stan Lambert (R),  Brooks Landgraf (R),  Mike Lang (R),  Lyle Larson (R),  Jodie Laubenberg (R),  Jeff Leach (R),  J.M. Lozano (R),  Eddie Lucio (D),  Eddie Lucio (D),  Mando Martinez (D),  José Menéndez (D),  Will Metcalf (R),  Morgan Meyer (R),  Rick Miller (R),  Ina Minjarez (D),  Joe Moody (D),  Geanie Morrison (R),  Sergio Muñoz (D),  Andy Murr (R),  Victoria Neave (D),  Tom Oliverson (R),  Chris Paddie (R),  Tan Parker (R),  Dennis Paul (R),  Mary Ann Perez (D),  Dade Phelan (R),  Larry Phillips (R),  Joseph Pickett (D),  Matt Rinaldi (R),  Kevin Roberts (R),  Eddie Rodriguez (D),  Justin Rodriguez (D),  José Rodríguez (D),  Ramon Romero (D),  Scott Sanford (R),  Matt Schaefer (R),  Mike Schofield (R),  Leighton Schubert (R),  Matt Shaheen (R),  J.D. Sheffield (R),  Hugh Shine (R),  Ron Simmons (R),  Drew Springer (R),  Phil Stephenson (R),  Lynn Stucky (R),  Valoree Swanson (R),  Larry Taylor (R),  Ed Thompson (R),  Tony Tinderholt (R),  Tomás Uresti (D),  Gary VanDeaver (R),  James White (R),  Terry Wilson (R),  Paul Workman (R),  John Wray (R),  Gene Wu (D),  Bill Zedler (R),  John Zerwas (R), 

Last Action

See remarks for effective date (on 06/09/2017)

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