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By: Bettencourt, Kolkhorst |
S.J.R. No. 4 |
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(In the Senate - Filed July 8, 2021; July 8, 2021, read |
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first time and referred to Committee on Local Government; |
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July 12, 2021, reported favorably by the following vote: Yeas 8, |
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Nays 0; July 12, 2021, sent to printer.) |
| Click here to see the committee vote |
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SENATE JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for the reduction of the amount of a limitation on the |
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total amount of ad valorem taxes that may be imposed for general |
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elementary and secondary public school purposes on the residence |
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homestead of a person who is elderly or disabled to reflect any |
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statutory reduction from the preceding tax year in the maximum |
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compressed rate of the maintenance and operations taxes imposed for |
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those purposes on the homestead. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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is amended by adding Subsection (d-2) to read as follows: |
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(d-2) Notwithstanding Subsections (d) and (d-1) of this |
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section, the legislature by general law may provide for the |
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reduction of the amount of a limitation provided by Subsection (d) |
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of this section and applicable to a residence homestead for a tax |
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year to reflect any statutory reduction from the preceding tax year |
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in the maximum compressed rate, as defined by general law, or a |
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successor rate of the maintenance and operations taxes imposed for |
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general elementary and secondary public school purposes on the |
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homestead. A general law enacted under this subsection may take |
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into account the difference between the tier one maintenance and |
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operations rate for the 2018 tax year and the maximum compressed |
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rate for the 2019 tax year applicable to a residence homestead and |
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any reductions in subsequent tax years before the tax year in which |
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the general law takes effect in the maximum compressed rate |
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applicable to a residence homestead. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 2, 2021. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to provide for the reduction of the amount of a |
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limitation on the total amount of ad valorem taxes that may be |
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imposed for general elementary and secondary public school purposes |
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on the residence homestead of a person who is elderly or disabled to |
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reflect any statutory reduction from the preceding tax year in the |
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maximum compressed rate of the maintenance and operations taxes |
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imposed for those purposes on the homestead." |
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* * * * * |