By Sadler H.J.R. No. 117
75R9118 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. Section 24, Article VIII, Texas Constitution, is
2-4 amended by adding Subsection (k) to read as follows:
2-5 (k) This section does not apply to the taxation of the
2-6 partnership share of a person who is not a resident of this state
2-7 and who is a partner in a partnership doing business in this state
2-8 if one or more of the partners, including the person, is not an
2-9 individual.
2-10 SECTION 3. Section 1-b(d), Article VIII, Texas Constitution,
2-11 is amended to read as follows:
2-12 (d) Except as otherwise provided by this subsection, if a
2-13 person receives the residence homestead exemption prescribed by
2-14 Subsection (c) of this section for homesteads of persons sixty-five
2-15 (65) years of age or older, the total amount of ad valorem taxes
2-16 imposed on that homestead for general elementary and secondary
2-17 public school purposes may not be increased while it remains the
2-18 residence homestead of that person or that person's spouse who
2-19 receives the exemption. If a person sixty-five (65) years of age
2-20 or older dies in a year in which the person received the exemption,
2-21 the total amount of ad valorem taxes imposed on the homestead for
2-22 general elementary and secondary public school purposes may not be
2-23 increased while it remains the residence homestead of that person's
2-24 surviving spouse if the spouse is fifty-five (55) years of age or
2-25 older at the time of the person's death, subject to any exceptions
2-26 provided by general law. The legislature, by general law, may
2-27 provide for the transfer of all or a portion of a limitation
3-1 provided by this subsection for a person who qualifies for the
3-2 limitation and establishes a different residence homestead.
3-3 However, taxes otherwise limited by this subsection may be
3-4 increased to the extent the value of the homestead is increased by
3-5 improvements other than repairs or improvements made to comply with
3-6 governmental requirements and except as may be consistent with the
3-7 transfer of a limitation under this section.
3-8 SECTION 4. Section 47(e), Article III, Texas Constitution,
3-9 is amended to read as follows:
3-10 (e) The Legislature by general law may authorize the State
3-11 to operate lotteries and may authorize the State to enter into a
3-12 contract with one or more legal entities that will operate
3-13 lotteries on behalf of the State. The net proceeds from the sales
3-14 of chances are dedicated to public elementary and secondary
3-15 education and may be used for the replacement of school district ad
3-16 valorem tax revenue lost because of an exemption or exclusion of,
3-17 or rate limitation on, school district ad valorem taxes provided by
3-18 this constitution or by law.
3-19 SECTION 5. This proposed constitutional amendment shall be
3-20 submitted to the voters at an election to be held November 4, 1997.
3-21 The ballot shall be printed to permit voting for or against the
3-22 proposition: "The constitutional amendment to provide funding for
3-23 public elementary and secondary schools and to provide property tax
3-24 relief, tax equity, and revenue enhancement."