By: Johnson, Jerry H.J.R. No. 39
73R2468 NSC-F
A JOINT RESOLUTION
1-1 proposing a constitutional amendment authorizing the equitable
1-2 distribution among school districts of ad valorem taxes assessed
1-3 and collected for the support of public free schools and repealing
1-4 provisions relating to county education districts.
1-5 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Article VII of the Texas Constitution is amended
1-7 by adding Section 3-c to read as follows:
1-8 Sec. 3-c. The legislature may require each school district
1-9 to assess and collect ad valorem taxes to be equitably distributed
1-10 among the school districts in the state for the support and
1-11 maintenance of an efficient system of public free schools. The
1-12 legislature also may provide for the equitable distribution among
1-13 school districts of other ad valorem taxes that school districts
1-14 are authorized to assess and collect.
1-15 SECTION 2. Article VIII, Section 1-e, Subsection 1, of the
1-16 Texas Constitution is amended to read as follows:
1-17 1. No State ad valorem taxes shall be levied upon any
1-18 property within this State, except that the legislature may require
1-19 each school district to assess and collect ad valorem taxes to be
1-20 equitably distributed among the school districts in the State for
1-21 the support and maintenance of an efficient system of public free
1-22 schools. The legislature also may provide for the equitable
1-23 distribution among school districts of other ad valorem taxes that
1-24 school districts are authorized to assess and collect.
2-1 SECTION 3. Article VIII, Section 1(e), of the Texas
2-2 Constitution is amended to read as follows:
2-3 (e) The governing body of a political subdivision<, other
2-4 than a county education district,> may provide for the taxation of
2-5 all property exempt under a law adopted under Subdivision (2) of
2-6 Subsection (d) of this section and not exempt from ad valorem
2-7 taxation by any other law. <In the manner provided by law, the
2-8 voters of a county education district at an election held for that
2-9 purpose may provide for the taxation of all property exempt under a
2-10 law adopted under Subdivision (2) of Subsection (d) of this section
2-11 and not exempt from ad valorem taxation by any other law.>
2-12 SECTION 4. Article VIII, Section 1-b(b), of the Texas
2-13 Constitution is amended to read as follows:
2-14 (b) The governing body of any county, city, town, school
2-15 district, or other political subdivision of the State<, other than
2-16 a county education district,> may exempt by its own action not less
2-17 than Three Thousand Dollars ($3,000) of the market value of
2-18 residence homesteads of persons, married or unmarried, including
2-19 those living alone, who are under a disability for purposes of
2-20 payment of disability insurance benefits under Federal Old-Age,
2-21 Survivors, and Disability Insurance or its successor or of married
2-22 or unmarried persons sixty-five (65) years of age or older,
2-23 including those living alone, from all ad valorem taxes thereafter
2-24 levied by the political subdivision. As an alternative, upon
2-25 receipt of a petition signed by twenty percent (20%) of the voters
2-26 who voted in the last preceding election held by the political
2-27 subdivision, the governing body of the subdivision shall call an
3-1 election to determine by majority vote whether an amount not less
3-2 than Three Thousand Dollars ($3,000) as provided in the petition,
3-3 of the market value of residence homesteads of disabled persons or
3-4 of persons sixty-five (65) years of age or over shall be exempt
3-5 from ad valorem taxes thereafter levied by the political
3-6 subdivision. <In the manner provided by law, the voters of a
3-7 county education district at an election held for that purpose may
3-8 exempt an amount not less than Three Thousand Dollars ($3,000), as
3-9 provided in the petition, of the market value of residence
3-10 homesteads of disabled persons or of persons sixty-five (65) years
3-11 of age or over from ad valorem taxes thereafter levied by the
3-12 county education district.> An eligible disabled person who is
3-13 sixty-five (65) years of age or older may not receive both
3-14 exemptions from the same political subdivision in the same year but
3-15 may choose either if the subdivision has adopted both. Where any
3-16 ad valorem tax has theretofore been pledged for the payment of any
3-17 debt, the taxing officers of the political subdivision shall have
3-18 authority to continue to levy and collect the tax against the
3-19 homestead property at the same rate as the tax so pledged until the
3-20 debt is discharged, if the cessation of the levy would impair the
3-21 obligation of the contract by which the debt was created. An
3-22 exemption adopted under this subsection based on assessed value is
3-23 increased, effective January 1, 1979, to an amount that, when
3-24 converted to market value, provides the same reduction in taxes,
3-25 except that the market value exemption shall be rounded to the
3-26 nearest $100.
3-27 SECTION 5. Article VIII, Section 1-b(e), of the Texas
4-1 Constitution is amended to read as follows:
4-2 (e) The governing body of a political subdivision<, other
4-3 than a county education district,> may exempt from ad valorem
4-4 taxation a percentage of the market value of the residence
4-5 homestead of a married or unmarried adult, including one living
4-6 alone. <In the manner provided by law, the voters of a county
4-7 education district at an election held for that purpose may exempt
4-8 from ad valorem taxation a percentage of the market value of the
4-9 residence homestead of a married or unmarried adult, including one
4-10 living alone.> The percentage may not exceed twenty percent.
4-11 However, the amount of an exemption authorized pursuant to this
4-12 subsection may not be less than Five Thousand Dollars ($5,000)
4-13 unless the legislature by general law prescribes other monetary
4-14 restrictions on the amount of the exemption. An eligible adult is
4-15 entitled to receive other applicable exemptions provided by law.
4-16 Where ad valorem tax has previously been pledged for the payment of
4-17 debt, the governing body of a political subdivision may continue to
4-18 levy and collect the tax against the value of the homesteads
4-19 exempted under this subsection until the debt is discharged if the
4-20 cessation of the levy would impair the obligation of the contract
4-21 by which the debt was created. The legislature by general law may
4-22 prescribe procedures for the administration of residence homestead
4-23 exemptions.
4-24 SECTION 6. Article VIII, Section 1-b-1, of the Texas
4-25 Constitution is repealed.
4-26 SECTION 7. This proposed constitutional amendment shall be
4-27 submitted to the voters at an election to be held on __________,
5-1 1993. The ballot shall be printed to provide for voting for or
5-2 against the proposition: "The constitutional amendment authorizing
5-3 the equitable distribution among school districts of ad valorem
5-4 taxes for the support and maintenance of public free schools and
5-5 repealing provisions relating to county education districts."