Bill Text: TX HB314 | 2017 | 85th Legislature 1st Special Session | Introduced


Bill Title: Relating to an exemption from ad valorem taxation of the total appraised value of the residence homestead of an eligible peace officer who resides in a qualified high crime area.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2017-07-25 - Referred to Ways & Means [HB314 Detail]

Download: Texas-2017-HB314-Introduced.html
  85S10314 SMT-F
 
  By: Gervin-Hawkins H.B. No. 314
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of the total
  appraised value of the residence homestead of an eligible peace
  officer who resides in a qualified high crime area.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.139 to read as follows:
         Sec. 11.139.  RESIDENCE HOMESTEAD OF ELIGIBLE PEACE OFFICER
  RESIDING IN QUALIFIED HIGH CRIME AREA. (a)  In this section:
               (1)  "Eligible peace officer" means an individual
  listed under Article 2.12(1), (2), (3), or (4), Code of Criminal
  Procedure, who is employed full-time as a peace officer by this
  state or by a political subdivision of this state.
               (2)  "Qualified high crime area" means a census tract
  delineated by the United States Bureau of the Census in the most
  recent decennial census that is one of the 100 census tracts in this
  state with the highest per capita rate of arrests made for offenses
  under Title 5, Penal Code, as determined under Subsection (b).
               (3)  "Residence homestead" has the meaning assigned by
  Section 11.13.
         (b)  Not later than September 1 of each year, the Department
  of Public Safety shall:
               (1)  perform an analysis of crime statistics for the
  preceding tax year and identify the 100 census tracts in this state
  with the highest number of per capita arrests made for offenses
  under Title 5, Penal Code; and
               (2)  publish a list of the identified census tracts in
  the Texas Register.
         (c)  An eligible peace officer is entitled to an exemption
  from taxation of the total appraised value of the officer's
  residence homestead if the residence homestead is located in a
  qualified high crime area.
         SECTION 2.  (a)  Section 11.139, Tax Code, as added by this
  Act, applies only to ad valorem taxes imposed for a tax year
  beginning on or after January 1, 2019.
         (b)  The Department of Public Safety shall perform the
  initial analysis required by Section 11.139, Tax Code, as added by
  this Act, and publish the list required by that section not later
  than September 1, 2018.
         SECTION 3.  This Act takes effect January 1, 2018, but only
  if the constitutional amendment proposed by the 85th Legislature,
  1st Called Session, 2017, authorizing the legislature to exempt
  from ad valorem taxation all or part of the market value of the
  residence homestead of a peace officer who resides in a high crime
  area is approved by the voters. If that constitutional amendment is
  not approved by the voters, this Act has no effect.
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