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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to exempt from ad valorem taxation by a school district for |
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maintenance and operations purposes all or part of the appraised |
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value of a residence homestead and to use state money to offset the |
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resulting revenue loss to school districts. |
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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 Subsections (d-2) and (s) to read as follows: |
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(d-2) Notwithstanding Subsections (d) and (d-1) of this |
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section, a general law enacted under Subsection (s) of this section |
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may provide for the reduction of the amount of a limitation provided |
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by Subsection (d) of this section as reduced under Subsection (d-1) |
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of this section, if applicable, and applicable to a residence |
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homestead for the tax year in which the general law takes effect to |
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reflect any reduction from the preceding year in the tax rate for |
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general elementary and secondary public school purposes applicable |
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to the homestead. A general law enacted under Subsection (s) of |
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this section may provide that, except as otherwise provided by |
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Subsection (d) of this section, a limitation provided by Subsection |
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(d) of this section as reduced under Subsection (d-1) of this |
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section, if applicable, that is reduced under the general law |
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continues to apply to the residence homestead in subsequent tax |
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years until the limitation expires. |
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(s) The legislature by general law may exempt from ad |
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valorem taxation by a school district for maintenance and |
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operations purposes all or part of the appraised value of the |
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residence homestead of a married or unmarried adult, including one |
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living alone. The legislature may provide for the use of state |
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money for the purpose of protecting a school district against all or |
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part of the revenue loss to the school district attributable to the |
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exemption authorized by this subsection. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 87th Legislature, |
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Regular Session, 2021, authorizing the legislature to exempt from |
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ad valorem taxation by a school district for maintenance and |
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operations purposes all or part of the appraised value of a |
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residence homestead and to use state money to offset the resulting |
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revenue loss to school districts. |
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(b) Section 1-b(s), Article VIII, of this constitution |
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takes effect January 1, 2022, and applies only to a tax year |
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beginning on or after that date. |
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(c) This temporary provision expires January 1, 2023. |
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SECTION 3. 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 exempt from ad valorem taxation by a school district |
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for maintenance and operations purposes all or part of the |
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appraised value of a residence homestead and to use state money to |
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offset the resulting revenue loss to school districts." |