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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for the adjustment of the limitation on the amount of ad |
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valorem taxes imposed by a school district on the residence |
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homestead of an elderly or disabled person if the school district |
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adopts, changes the amount of, or rescinds a local option residence |
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homestead exemption. |
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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 Subsection (d) of this section, the |
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legislature by general law may provide for the adjustment of the |
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amount of a limitation provided by that subsection applicable to a |
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residence homestead for a tax year in which a school district |
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adopts, changes the amount of, or rescinds a local option residence |
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homestead exemption. |
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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 5, 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 adjustment of the limitation on the |
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amount of ad valorem taxes imposed by a school district on the |
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residence homestead of an elderly or disabled person if the school |
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district adopts, changes the amount of, or rescinds a local option |
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residence homestead exemption." |