SJR 1 proposes a constitutional amendment that would allow the Texas legislature by general law to provide that a surviving spouse of a first responder who is killed or fatally injured in the line of duty is entitled to receive an exemption from ad valorem taxation from all or part of the market value on the surviving spouse's residence homestead, as long as the surviving spouse has not remarried since the death of the first responder. It would also allow the Texas legislature to provide that the surviving spouse, who qualifies and receives the exemption and then qualifies a different property as the surviving spouse's residence homestead, receive an exemption from ad valorem taxation of the different homestead in an amount equal to the dollar amount of the exemption of the first homestead for which the exemption was received in the last year in which the surviving spouse received the exemption for that first homestead. Like the initial exemption, this benefit will only remain available if the surviving spouse has not remarried since the death of the first responder. The proposed amendment would apply only to ad valorem taxes imposed for a tax year beginning on or after January 1, 2018.