By Price H.J.R. No. 105
74R7868 JD-D
A JOINT RESOLUTION
1-1 proposing a constitutional amendment to increase the amount of the
1-2 taxable value of a residence homestead that is or may be exempt
1-3 from ad valorem taxation by a county or school district.
1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 1-a, Article VIII, Texas Constitution, is
1-6 amended to read as follows:
1-7 Sec. 1-a. (a) No <From and after January 1, 1951, no> State
1-8 ad valorem tax shall be levied upon any property within this State
1-9 <for general revenue purposes>.
1-10 (b) The <From and after January 1, 1951, the> several
1-11 counties of the State are authorized to levy ad valorem taxes upon
1-12 all property within their respective boundaries for county
1-13 purposes, except the first Five <Three> Thousand Dollars ($5,000)
1-14 <($3,000)> value of residential homesteads of married or unmarried
1-15 adults, male or female, including those living alone, not to exceed
1-16 thirty cents (30›) on each One Hundred Dollars ($100) valuation, in
1-17 addition to all other ad valorem taxes authorized by the
1-18 Constitution of this State, provided the revenue derived therefrom
1-19 shall be used for construction and maintenance of Farm to Market
1-20 Roads or for Flood Control, except as herein otherwise provided.
1-21 <Provided that in those counties or political subdivisions or
1-22 areas of the State from which tax donations have heretofore been
1-23 granted, the State Automatic Tax Board shall continue to levy the
1-24 full amount of the State ad valorem tax for the duration of such
2-1 donation, or until all legal obligations heretofore authorized by
2-2 the law granting such donation or donations shall have been fully
2-3 discharged, whichever shall first occur; provided that if such
2-4 donation to any such county or political subdivision is for less
2-5 than the full amount of State ad valorem taxes so levied, the
2-6 portion of such taxes remaining over and above such donation shall
2-7 be retained by said county or subdivision.>
2-8 SECTION 2. Section 1-b(c), Article VIII, Texas Constitution,
2-9 is amended to read as follows:
2-10 (c) Ten <Five> Thousand Dollars ($10,000) <($5,000)> of the
2-11 market value of the residence homestead of a married or unmarried
2-12 adult, including one living alone, is exempt from ad valorem
2-13 taxation for general elementary and secondary public school
2-14 purposes. In addition to this exemption, the legislature by
2-15 general law may exempt an amount not to exceed Twenty <Ten>
2-16 Thousand Dollars ($20,000) <($10,000)> of the market value of the
2-17 residence homestead of a person who is disabled as defined in
2-18 Subsection (b) of this section and of a person sixty-five (65)
2-19 years of age or older from ad valorem taxation for general
2-20 elementary and secondary public school purposes. The legislature
2-21 by general law may base the amount of and condition eligibility for
2-22 the additional exemption authorized by this subsection for disabled
2-23 persons and for persons sixty-five (65) years of age or older on
2-24 economic need. An eligible disabled person who is sixty-five (65)
2-25 years of age or older may not receive both exemptions from a school
2-26 district but may choose either. An eligible person is entitled to
2-27 receive both the exemption required by this subsection for all
3-1 residence homesteads and any exemption adopted pursuant to
3-2 Subsection (b) of this section, but the legislature shall provide
3-3 by general law whether an eligible disabled or elderly person may
3-4 receive both the additional exemption for the elderly and disabled
3-5 authorized by this subsection and any exemption for the elderly or
3-6 disabled adopted pursuant to Subsection (b) of this section. Where
3-7 ad valorem tax has previously been pledged for the payment of debt,
3-8 the taxing officers of a school district may continue to levy and
3-9 collect the tax against the value of homesteads exempted under this
3-10 subsection until the debt is discharged if the cessation of the
3-11 levy would impair the obligation of the contract by which the debt
3-12 was created. The legislature shall provide for formulas to protect
3-13 school districts against all or part of the revenue loss incurred
3-14 by the implementation of Article VIII, Sections 1-b(c), 1-b(d), and
3-15 1-d-1, of this constitution. The legislature by general law may
3-16 define residence homestead for purposes of this section.
3-17 SECTION 3. Article VIII, Texas Constitution, is amended by
3-18 adding Section 1-a-1 to read as follows:
3-19 Sec. 1-a-1. The constitutional amendment proposed by the
3-20 74th Legislature, Regular Session, 1995, to increase the amount of
3-21 the value of a residence homestead that is or may be exempt from
3-22 taxation under Sections 1-a and 1-b(c) of this article, takes
3-23 effect January 1, 1996. This section expires January 1, 1997.
3-24 SECTION 4. This proposed constitutional amendment shall be
3-25 submitted to the voters at an election to be held November 7, 1995.
3-26 The ballot shall be printed to permit voting for or against the
3-27 proposition: "The constitutional amendment to increase the portion
4-1 of the taxable value of a residence homestead that is exempt from
4-2 ad valorem taxation by a county or school district."