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A JOINT RESOLUTION
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proposing a constitutional amendment establishing a limitation on |
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the total amount of ad valorem taxes that certain political |
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subdivisions may impose on the residence homesteads of persons who |
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are disabled or elderly and their surviving spouses. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b(h), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(h) Except as otherwise provided by this subsection, [The |
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governing body of a county, a city or town, or a junior college |
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district by official action may provide that] if a person who is |
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disabled or is 65 [sixty-five (65)] years of age or older receives a |
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residence homestead exemption prescribed or authorized by this |
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section, the total amount of ad valorem taxes imposed on that |
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homestead by a political subdivision of this state other than a |
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school [the county, the city or town, or the junior college] |
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district may not be increased while it remains the residence |
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homestead of that person or that person's spouse who is disabled or |
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is 65 [sixty-five (65)] years of age or older and receives a |
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residence homestead exemption on the homestead. [As an alternative, |
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on receipt of a petition signed by five percent (5%) of the |
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registered voters of the county, the city or town, or the junior |
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college district, the governing body of the county, the city or |
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town, or the junior college district shall call an election to |
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determine by majority vote whether to establish a tax limitation |
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provided by this subsection.] If a [county, a city or town, or a |
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junior college district establishes a tax limitation provided by |
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this subsection and a disabled] person who is disabled or is 65 [a |
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person sixty-five (65)] years of age or older dies in a year in |
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which the person received a residence homestead exemption, the |
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total amount of ad valorem taxes imposed on the homestead by the |
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political subdivision [county, the city or town, or the junior |
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college district] may not be increased while it remains the |
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residence homestead of that person's surviving spouse if the spouse |
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is 55 [fifty-five (55)] years of age or older at the time of the |
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person's death, subject to any exceptions provided by general law. |
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The legislature, by general law, may provide for the transfer of all |
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or a proportionate amount of a tax limitation required [provided] |
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by this subsection for a person who qualifies for the limitation and |
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establishes a different residence homestead within the same |
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political subdivision [county, within the same city or town, or |
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within the same junior college district. A county, a city or town, |
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or a junior college district that establishes a tax limitation |
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under this subsection must comply with a law providing for the |
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transfer of the limitation, even if the legislature enacts the law |
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subsequent to the county's, the city's or town's, or the junior |
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college district's establishment of the limitation]. Taxes |
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otherwise limited by [a county, a city or town, or a junior college |
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district under] this subsection may be increased to the extent the |
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value of the homestead is increased by improvements other than |
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repairs and other than improvements made to comply with |
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governmental requirements and except as may be consistent with the |
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transfer of a tax limitation under a law authorized by this |
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subsection. [The governing body of a county, a city or town, or a |
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junior college district may not repeal or rescind a tax limitation |
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established under 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 to |
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the constitutional amendment proposed by the 88th Legislature, |
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Regular Session, 2023, establishing a limitation on the total |
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amount of ad valorem taxes that certain political subdivisions may |
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impose on the residence homesteads of persons who are disabled or |
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elderly and their surviving spouses. |
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(b) The amendment to Section 1-b(h), Article VIII, of this |
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constitution takes effect January 1, 2024. |
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(c) This temporary provision expires January 1, 2025. |
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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 7, 2023. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment establishing a |
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limitation on the total amount of ad valorem taxes that a political |
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subdivision of this state other than a school district may impose on |
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the residence homesteads of persons who are disabled or elderly and |
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their surviving spouses." |