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A JOINT RESOLUTION
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proposing a constitutional amendment to increase the amount of the |
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exemption of residence homesteads from ad valorem taxation by a |
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school district. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b(c), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(c) The amount of $200,000 [$100,000] of the market value of |
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the residence homestead of a married or unmarried adult, including |
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one living alone, is exempt from ad valorem taxation for general |
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elementary and secondary public school purposes. The legislature |
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by general law may provide that all or part of the exemption does |
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not apply to a district or political subdivision that imposes ad |
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valorem taxes for public education purposes but is not the |
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principal school district providing general elementary and |
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secondary public education throughout its territory. In addition |
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to this exemption, the legislature by general law may exempt an |
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amount not to exceed $10,000 of the market value of the residence |
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homestead of a person who is disabled as defined in Subsection (b) |
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of this section and of a person 65 years of age or older from ad |
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valorem taxation for general elementary and secondary public school |
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purposes. The legislature by general law may base the amount of and |
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condition eligibility for the additional exemption authorized by |
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this subsection for disabled persons and for persons 65 years of age |
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or older on economic need. An eligible disabled person who is 65 |
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years of age or older may not receive both exemptions from a school |
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district but may choose either. An eligible person is entitled to |
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receive both the exemption required by this subsection for all |
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residence homesteads and any exemption adopted pursuant to |
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Subsection (b) of this section, but the legislature shall provide |
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by general law whether an eligible disabled or elderly person may |
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receive both the additional exemption for the elderly and disabled |
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authorized by this subsection and any exemption for the elderly or |
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disabled adopted pursuant to Subsection (b) of this section. Where |
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ad valorem tax has previously been pledged for the payment of debt, |
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the taxing officers of a school district may continue to levy and |
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collect the tax against the value of homesteads exempted under this |
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subsection until the debt is discharged if the cessation of the levy |
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would impair the obligation of the contract by which the debt was |
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created. The legislature shall provide for formulas to protect |
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school districts against all or part of the revenue loss incurred by |
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the implementation of this subsection, Subsection (d) of this |
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section, and Section 1-d-1 of this article. The legislature by |
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general law may define residence homestead for purposes of this |
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section. |
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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 89th Legislature, |
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Regular Session, 2025, to increase the amount of the exemption of |
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residence homesteads from ad valorem taxation by a school district. |
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(b) The amendment to Section 1-b(c), Article VIII, of this |
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constitution takes effect for the tax year beginning January 1, |
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2026. |
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(c) This temporary provision expires January 1, 2027. |
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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 4, |
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2025. The ballot shall be printed to permit voting for or against |
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the proposition: "The constitutional amendment to increase the |
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amount of the exemption of residence homesteads from ad valorem |
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taxation by a school district." |