By Sadler H.J.R. No. 116
75R9116 JBN-D
A JOINT RESOLUTION
1-1 proposing a constitutional amendment to provide funding for public
1-2 elementary and secondary schools, property tax relief, tax equity,
1-3 and revenue enhancement.
1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 1-e, Article VIII, Texas Constitution, is
1-6 amended to read as follows:
1-7 Sec. 1-e. 1. Except as provided by Subdivision 2 of this
1-8 section, no [No] State ad valorem taxes shall be levied upon any
1-9 property within this State.
1-10 2. Ad valorem taxes may be imposed by the legislature at a
1-11 rate not to exceed $1.50 for each $100 of market value for
1-12 elementary and secondary public school purposes on property held or
1-13 used for profit. The legislature may provide for the single
1-14 appraisal and equalization of personal property taxable under this
1-15 section and held by a person engaged in business in more than one
1-16 county or both in and outside this State. [All receipts from
1-17 previously authorized State ad valorem taxes that are collected on
1-18 or after the effective date of the 1982 amendment to this section
1-19 shall be deposited to the credit of the general fund of the county
1-20 collecting the taxes and may be expended for county purposes.
1-21 Receipts from taxes collected before that date shall be distributed
1-22 by the legislature among institutions eligible to receive
1-23 distributions under prior law. Those receipts and receipts
1-24 distributed under prior law may be expended for the purposes
2-1 provided under prior law or for repair and renovation of existing
2-2 permanent improvements.]
2-3 SECTION 2. Article VII, Texas Constitution, is amended by
2-4 adding Section 5a to read as follows:
2-5 Sec. 5a. The legislature by general law shall provide for
2-6 replacement of ad valorem tax revenue of a school district because
2-7 of an exemption or exclusion of, or rate limitation on, those taxes
2-8 provided by this constitution or by law and for that purpose may
2-9 create funds and dedicate and allocate revenue for that purpose.
2-10 SECTION 3. Section 24, Article VIII, Texas Constitution, is
2-11 amended by adding Subsection (k) to read as follows:
2-12 (k) This section does not apply to the taxation of the
2-13 partnership share of a person who is not a resident of this state
2-14 and who is a partner in a partnership doing business in this state
2-15 if one or more of the partners, including the person, is not an
2-16 individual.
2-17 SECTION 4. Section 1-b(d), Article VIII, Texas Constitution,
2-18 is amended to read as follows:
2-19 (d) Except as otherwise provided by this subsection, if a
2-20 person receives the residence homestead exemption prescribed by
2-21 Subsection (c) of this section for homesteads of persons sixty-five
2-22 (65) years of age or older, the total amount of ad valorem taxes
2-23 imposed on that homestead for general elementary and secondary
2-24 public school purposes may not be increased while it remains the
2-25 residence homestead of that person or that person's spouse who
2-26 receives the exemption. If a person sixty-five (65) years of age
2-27 or older dies in a year in which the person received the exemption,
3-1 the total amount of ad valorem taxes imposed on the homestead for
3-2 general elementary and secondary public school purposes may not be
3-3 increased while it remains the residence homestead of that person's
3-4 surviving spouse if the spouse is fifty-five (55) years of age or
3-5 older at the time of the person's death, subject to any exceptions
3-6 provided by general law. The legislature, by general law, may
3-7 provide for the transfer of all or a portion of a limitation
3-8 provided by this subsection for a person who qualifies for the
3-9 limitation and establishes a different residence homestead.
3-10 However, taxes otherwise limited by this subsection may be
3-11 increased to the extent the value of the homestead is increased by
3-12 improvements other than repairs or improvements made to comply with
3-13 governmental requirements and except as may be consistent with the
3-14 transfer of a limitation under this section.
3-15 SECTION 5. This proposed constitutional amendment shall be
3-16 submitted to the voters at an election to be held November 4, 1997.
3-17 The ballot shall be printed to permit voting for or against the
3-18 proposition: "The constitutional amendment to provide funding for
3-19 public elementary and secondary schools and to provide property tax
3-20 relief, tax equity, and revenue enhancement."