85R15143 SMT-F     By: Bonnen of Brazoria H.B. No. 3908       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 11.137 to read as follows:          Sec. 11.137.  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 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.  The department shall publish a   list of the identified census tracts in the Texas Register.          (c)  An eligible peace officer is entitled to an exemption   from ad valorem 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.  Section 11.137, Tax Code, as added by this Act,   applies only to a tax year beginning on or after January 1, 2019.          SECTION 3.  This Act takes effect January 1, 2018, but only   if the constitutional amendment proposed by the 85th Legislature,   Regular 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.