Bill Summary

by Brodeur  CS Sponsors: Finance and Tax

Homestead Property Tax Exemptions for Classroom Teachers, Law Enforcement Officers, Firefighters, Child Welfare Professionals, and Servicemembers; Specifying the information that must be supplied annually to the property appraiser by classroom teachers, law enforcement officers, firefighters, child welfare professionals, and servicemembers who qualify for a specified exemption; providing conditions under which a classroom teacher, a law enforcement officer, a firefighter, a child welfare professional, or a servicemember may receive an additional homestead property tax exemption; specifying actions a property appraiser may take if a taxpayer improperly claims an exemption; requiring the Legislature to appropriate moneys to offset reductions in ad valorem tax revenues experienced by fiscally constrained counties due to adoption of the constitutional amendment providing the additional homestead property tax exemption, etc. Effective Date: On the effective date of the amendment to the State Constitution proposed by SJR 1746 or a similar joint resolution having substantially the same specific intent and purpose, if such amendment to the State Constitution is approved at the next general election or at an earlier special election specifically authorized by law for that purpose

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