87R3907 SMT-D     By: Kacal H.B. No. 1279       A BILL TO BE ENTITLED   AN ACT   relating to a local option exemption from ad valorem taxation of a   percentage of the appraised value of the residence homesteads of   certain volunteer first responders.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 11.13(i), Tax Code, is amended to read as   follows:          (i)  The assessor and collector for a taxing unit may   disregard the exemptions authorized by Subsection (b), (c), (d),   [or] (n), or (t) [of this section] and assess and collect a tax   pledged for payment of debt without deducting the amount of the   exemption if:                (1)  prior to adoption of the exemption, the unit   pledged the taxes for the payment of a debt; and                (2)  granting the exemption would impair the obligation   of the contract creating the debt.          SECTION 2.  Section 11.13(m), Tax Code, is amended by adding   Subdivisions (1-a), (1-b), and (3) to read as follows:                (1-a)  "Emergency medical services volunteer" has the   meaning assigned by Section 773.003, Health and Safety Code.                (1-b)  "Qualifying volunteer first responder" means an   individual who:                      (A)  is an emergency medical services volunteer or   volunteer firefighter;                      (B)  has served in that capacity for the preceding   365 days; and                      (C)  during the preceding tax year:                            (i)  attended at least 24 hours of training   conducted by the emergency services or firefighting organization to   which the volunteer first responder belongs; and                            (ii)  participated in at least 25 percent of   the emergency calls received by the organization.                (3)  "Volunteer firefighter" means an individual who   provides volunteer firefighting or other emergency services to an   organized fire department without remuneration, except   reimbursement for expenses.          SECTION 3.  Section 11.13, Tax Code, is amended by adding   Subsections (t) and (u) to read as follows:          (t)  In addition to any other exemptions provided by this   section, a qualifying volunteer first responder is entitled to an   exemption from ad valorem taxation by a taxing unit of a percentage,   not to exceed five percent, of the appraised value of the volunteer   first responder's residence homestead if the exemption is adopted   by the governing body of the taxing unit.          (u)  Once authorized, an exemption adopted as provided by   Subsection (t) may be repealed by the governing body of the taxing   unit.          SECTION 4.  Section 26.10(b), Tax Code, is amended to read as   follows:          (b)  If the appraisal roll shows that a residence homestead   exemption under Section 11.13(c), [or] (d), or (t), 11.132, 11.133,   or 11.134 applicable to a property on January 1 of a year terminated   during the year and if the owner of the property qualifies a   different property for one of those residence homestead exemptions   during the same year, the tax due against the former residence   homestead is calculated by:                (1)  subtracting:                      (A)  the amount of the taxes that otherwise would   be imposed on the former residence homestead for the entire year had   the owner qualified for the residence homestead exemption for the   entire year; from                      (B)  the amount of the taxes that otherwise would   be imposed on the former residence homestead for the entire year had   the owner not qualified for the residence homestead exemption   during the year;                (2)  multiplying the remainder determined under   Subdivision (1) by a fraction, the denominator of which is 365 and   the numerator of which is the number of days that elapsed after the   date the exemption terminated; and                (3)  adding the product determined under Subdivision   (2) and the amount described by Subdivision (1)(A).          SECTION 5.  This Act applies only to ad valorem taxes imposed   for a tax year that begins on or after the effective date of this   Act.          SECTION 6.  This Act takes effect January 1, 2022, but only   if the constitutional amendment proposed by the 87th Legislature,   Regular Session, 2021, to authorize a local option exemption from   ad valorem taxation of a percentage of the appraised value of the   residence homesteads of certain volunteer first responders is   approved by the voters. If that amendment is not approved by the   voters, this Act has no effect.