87R3908 SMT-D     By: Kacal H.J.R. No. 70       A JOINT RESOLUTION   proposing a constitutional amendment 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.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1-b, Article VIII, Texas Constitution,   is amended by adding Subsection (r) to read as follows:          (r)  The governing body of a political subdivision may exempt   from ad valorem taxation a percentage, not to exceed five percent,   of the appraised value of the residence homestead of a volunteer   first responder. Where ad valorem tax of a political subdivision   has previously been pledged for the payment of debt, the taxing   officers of the political subdivision may continue to levy and   collect the tax against the value of residence homesteads exempted   under this subsection until the debt is discharged if the cessation   of the levy would impair the obligation of the contract by which the   debt was created. The legislature by general law may define   "volunteer first responder" for purposes of this subsection and may   provide additional eligibility requirements for the exemption.          SECTION 2.  The following temporary provision is added to   the Texas Constitution:          TEMPORARY PROVISION. (a) This temporary provision applies   to 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.          (b)  The amendment to Section 1-b, Article VIII, of this   constitution takes effect January 1, 2022, and applies only to ad   valorem taxes imposed for a tax year beginning on or after that   date.          (c)  This temporary provision expires January 1, 2023.          SECTION 3.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 2, 2021.   The ballot shall be printed to provide for voting for or against the   proposition: "The constitutional amendment to authorize a local   option exemption from ad valorem taxation of a percentage, not to   exceed five percent, of the appraised value of the residence   homesteads of certain volunteer first responders."