SENATE JOINT RESOLUTION
1-1 proposing a constitutional amendment providing for limitations on
1-2 increases in the appraised value of residence homesteads for ad
1-3 valorem taxation and for the transfer to a different residence
1-4 homestead of the school property tax freeze on residence homesteads
1-5 of the elderly and their spouses.
1-6 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-7 ARTICLE 1
1-8 SECTION 1.01. The constitutional amendment proposed by this
1-9 article shall be submitted to the voters only if the constitutional
1-10 amendment proposed by H.J.R. No. 4, Acts of the 75th Legislature,
1-11 Regular Session, 1997, is approved by the voters.
1-12 SECTION 1.02. Section 1, Article VIII, Texas Constitution,
1-13 is amended by adding Subsection (i) to read as follows:
1-14 (i) Notwithstanding Subsections (a) and (b) of this section,
1-15 the Legislature by general law may limit the maximum average annual
1-16 percentage increase in the appraised value of residence homesteads
1-17 for ad valorem tax purposes to 10 percent, or a greater percentage,
1-18 for each year since the most recent tax appraisal. A limitation on
1-19 appraisal increases authorized by this subsection:
1-20 (1) takes effect as to a residence homestead on the
1-21 later of the effective date of the law imposing the limitation or
1-22 January 1 of the tax year following the first tax year the owner
1-23 qualifies the property for an exemption under Section 1-b of this
2-1 article; and
2-2 (2) expires on January 1 of the first tax year that
2-3 neither the owner of the property when the limitation took effect
2-4 nor the owner's spouse or surviving spouse qualifies for an
2-5 exemption under Section 1-b of this article.
2-6 SECTION 1.03. Section 1-b, Article VIII, Texas Constitution,
2-7 is amended by adding Subsection (g) to read as follows:
2-8 (g) If the legislature provides for the transfer of all or a
2-9 proportionate amount of a tax limitation provided by Subsection (d)
2-10 of this section for a person who qualifies for the limitation and
2-11 subsequently establishes a different residence homestead, the
2-12 legislature by general law may authorize the governing body of a
2-13 school district to elect to apply the law providing for the
2-14 transfer of the tax limitation to a change of a person's residence
2-15 homestead that occurred before that law took effect, subject to any
2-16 restrictions provided by general law. The transfer of the
2-17 limitation may apply only to taxes imposed in a tax year that
2-18 begins after the tax year in which the election is made.
2-19 SECTION 1.04. This proposed constitutional amendment shall
2-20 be submitted to the voters at an election to be held November 4,
2-21 1997. The ballot shall be printed to permit voting for or against
2-22 the proposition: "The constitutional amendment to authorize the
2-23 legislature to limit increases in the appraised value of residence
2-24 homesteads for ad valorem taxation and to permit a school district
2-25 to calculate the school property tax freeze applicable to the
3-1 residence homestead of an elderly person or the surviving spouse of
3-2 an elderly person in accordance with the law authorizing the
3-3 transfer of the school property tax freeze to a different homestead
3-4 regardless of whether that law was in effect at the time the person
3-5 established the person's homestead."
3-6 ARTICLE 2
3-7 SECTION 2.01. The constitutional amendment proposed by this
3-8 article shall be submitted to the voters only if the constitutional
3-9 amendment proposed by H.J.R. No. 4, Acts of the 75th Legislature,
3-10 Regular Session, 1997, is not approved by the voters.
3-11 SECTION 2.02. Section 1, Article VIII, Texas Constitution,
3-12 is amended by adding Subsection (i) to read as follows:
3-13 (i) Notwithstanding Subsections (a) and (b) of this section,
3-14 the Legislature by general law may limit the maximum average annual
3-15 percentage increase in the appraised value of residence homesteads
3-16 for ad valorem tax purposes to 10 percent, or a greater percentage,
3-17 for each year since the most recent tax appraisal. A limitation on
3-18 appraisal increases authorized by this subsection:
3-19 (1) takes effect as to a residence homestead on the
3-20 later of the effective date of the law imposing the limitation or
3-21 January 1 of the tax year following the first tax year the owner
3-22 qualifies the property for an exemption under Section 1-b of this
3-23 article; and
3-24 (2) expires on January 1 of the first tax year that
3-25 neither the owner of the property when the limitation took effect
4-1 nor the owner's spouse or surviving spouse qualifies for an
4-2 exemption under Section 1-b of this article.
4-3 SECTION 2.03. Section 1-b, Article VIII, Texas Constitution,
4-4 is amended by amending Subsection (d) and adding Subsection (g) to
4-5 read as follows:
4-6 (d) Except as otherwise provided by this subsection, if a
4-7 person receives the residence homestead exemption prescribed by
4-8 Subsection (c) of this section for homesteads of persons sixty-five
4-9 (65) years of age or older, the total amount of ad valorem taxes
4-10 imposed on that homestead for general elementary and secondary
4-11 public school purposes may not be increased while it remains the
4-12 residence homestead of that person or that person's spouse who
4-13 receives the exemption. If a person sixty-five (65) years of age
4-14 or older dies in a year in which the person received the exemption,
4-15 the total amount of ad valorem taxes imposed on the homestead for
4-16 general elementary and secondary public school purposes may not be
4-17 increased while it remains the residence homestead of that person's
4-18 surviving spouse if the spouse is fifty-five (55) years of age or
4-19 older at the time of the person's death, subject to any exceptions
4-20 provided by general law. The legislature, by general law, may
4-21 provide for the transfer of all or a proportionate amount of a
4-22 limitation provided by this subsection for a person who qualifies
4-23 for the limitation and establishes a different residence homestead.
4-24 However, taxes otherwise limited by this subsection may be
4-25 increased to the extent the value of the homestead is increased by
5-1 improvements other than repairs or improvements made to comply with
5-2 governmental requirements and except as may be consistent with the
5-3 transfer of a limitation under this subsection.
5-4 (g) If the legislature provides for the transfer of all or a
5-5 proportionate amount of a tax limitation provided by Subsection (d)
5-6 of this section for a person who qualifies for the limitation and
5-7 subsequently establishes a different residence homestead, the
5-8 legislature by general law may authorize the governing body of a
5-9 school district to elect to apply the law providing for the
5-10 transfer of the tax limitation to a change of a person's residence
5-11 homestead that occurred before that law took effect, subject to any
5-12 restrictions provided by general law. The transfer of the
5-13 limitation may apply only to taxes imposed in a tax year that
5-14 begins after the tax year in which the election is made.
5-15 SECTION 2.04. This proposed constitutional amendment shall
5-16 be submitted to the voters at an election to be held November 4,
5-17 1997. The ballot shall be printed to permit voting for or against
5-18 the proposition: "The constitutional amendment to authorize the
5-19 legislature to limit increases in the appraised value of residence
5-20 homesteads for ad valorem taxation and to permit an elderly person
5-21 or the surviving spouse of an elderly person to transfer the school
5-22 property tax freeze on the person's residence homestead to a
5-23 different residence homestead."
S.J.R. No. 43
________________________________ ________________________________
President of the Senate Speaker of the House
I hereby certify that S.J.R. No. 43 was adopted by the Senate
on April 22, 1997, by the following vote: Yeas 30, Nays 0;
May 28, 1997, Senate refused to concur in House amendments and
requested appointment of Conference Committee; May 29, 1997, House
granted request of the Senate; June 1, 1997, Senate adopted
Conference Committee Report by the following vote: Yeas 26,
Nays 0.
_______________________________
Secretary of the Senate
I hereby certify that S.J.R. No. 43 was adopted by the House,
with amendments, on May 22, 1997, by the following vote: Yeas 144,
Nays 0, one present not voting; May 29, 1997, House granted request
of the Senate for appointment of Conference Committee;
June 1, 1997, House adopted Conference Committee Report by the
following vote: Yeas 143, Nays 0, one present not voting.
_______________________________
Chief Clerk of the House
Approved:
________________________________
Date
________________________________
Governor