By: Armbrister, Bivins S.R. No. 980
SENATE RESOLUTION
1-1 BE IT RESOLVED by the Senate of the State of Texas, 75th
1-2 Legislature, Regular Session, 1997, That Senate Rules 12.03(1),
1-3 (2), (3), and (4) and Senate Rules 12.05(1), (2), (3), and (5) be
1-4 suspended in part as provided by Senate Rule 12.08 to enable the
1-5 conference committee appointed to resolve the differences on House
1-6 Joint Resolution No. 4 to consider and take action on the following
1-7 specific matter:
1-8 Senate Rules 12.03(1), (2), (3), and (4) and Senate Rules
1-9 12.05(1), (2), (3), and (5) are suspended to permit the committee
1-10 to add, change, and delete text and matters and to add a complete
1-11 substitute to House Joint Resolution No. 4 to read as follows:
1-12 SECTION 1. Subsections (c) and (d), Sections 1-b, Article
1-13 VIII, Texas Constitution, are amended to read as follows:
1-14 (c) Fifteen Thousand Dollars ($15,000) [Five Thousand
1-15 Dollars ($5,000)] of the market value of the residence homestead of
1-16 a married or unmarried adult, including one living alone, is exempt
1-17 from ad valorem taxation for general elementary and secondary
1-18 public school purposes. The legislature by general law may provide
1-19 that all or part of the exemption does not apply to a district or
1-20 political subdivision that imposes ad valorem taxes for public
1-21 education purposes but is not the principal school district
1-22 providing general elementary and secondary public education
1-23 throughout its territory. In addition to this exemption, the
2-1 legislature by general law may exempt an amount not to exceed Ten
2-2 Thousand Dollars ($10,000) of the market value of the residence
2-3 homestead of a person who is disabled as defined in Subsection (b)
2-4 of this section and of a person sixty-five (65) years of age or
2-5 older from ad valorem taxation for general elementary and secondary
2-6 public school purposes. The legislature by general law may base
2-7 the amount of and condition eligibility for the additional
2-8 exemption authorized by this subsection for disabled persons and
2-9 for persons sixty-five (65) years of age or older on economic need.
2-10 An eligible disabled person who is sixty-five (65) years of age or
2-11 older may not receive both exemptions from a school district but
2-12 may choose either. An eligible person is entitled to receive both
2-13 the exemption required by this subsection for all residence
2-14 homesteads and any exemption adopted pursuant to Subsection (b) of
2-15 this section, but the legislature shall provide by general law
2-16 whether an eligible disabled or elderly person may receive both the
2-17 additional exemption for the elderly and disabled authorized by
2-18 this subsection and any exemption for the elderly or disabled
2-19 adopted pursuant to Subsection (b) of this section. Where ad
2-20 valorem tax has previously been pledged for the payment of debt,
2-21 the taxing officers of a school district may continue to levy and
2-22 collect the tax against the value of homesteads exempted under this
2-23 subsection until the debt is discharged if the cessation of the
2-24 levy would impair the obligation of the contract by which the debt
2-25 was created. The legislature shall provide for formulas to protect
3-1 school districts against all or part of the revenue loss incurred
3-2 by the implementation of Article VIII, Sections 1-b(c), 1-b(d), and
3-3 1-d-1, of this constitution. The legislature by general law may
3-4 define residence homestead for purposes of this section.
3-5 (d) Except as otherwise provided by this subsection, if a
3-6 person receives the residence homestead exemption prescribed by
3-7 Subsection (c) of this section for homesteads of persons sixty-five
3-8 (65) years of age or older, the total amount of ad valorem taxes
3-9 imposed on that homestead for general elementary and secondary
3-10 public school purposes may not be increased while it remains the
3-11 residence homestead of that person or that person's spouse who
3-12 receives the exemption. If a person sixty-five (65) years of age
3-13 or older dies in a year in which the person received the exemption,
3-14 the total amount of ad valorem taxes imposed on the homestead for
3-15 general elementary and secondary public school purposes may not be
3-16 increased while it remains the residence homestead of that person's
3-17 surviving spouse if the spouse is fifty-five (55) years of age or
3-18 older at the time of the person's death, subject to any exceptions
3-19 provided by general law. The legislature, by general law, may
3-20 provide for the transfer of all or a proportionate amount of a
3-21 limitation provided by this subsection for a person who qualifies
3-22 for the limitation and establishes a different residence homestead.
3-23 However, taxes otherwise limited by this subsection may be
3-24 increased to the extent the value of the homestead is increased by
3-25 improvements other than repairs or improvements made to comply with
4-1 governmental requirements and except as may be consistent with the
4-2 transfer of a limitation under this subsection. For a residence
4-3 homestead subject to the limitation provided by this subsection in
4-4 the 1996 tax year or an earlier tax year, the legislature shall
4-5 provide for a reduction in the amount of the limitation for the
4-6 1997 tax year and subsequent tax years in an amount equal to
4-7 $10,000 multiplied by the 1997 tax rate for general elementary and
4-8 secondary public school purposes applicable to the residence
4-9 homestead.
4-10 SECTION 2. The following temporary provision is added to the
4-11 Texas Constitution:
4-12 TEMPORARY PROVISION. (a) This temporary provision applies
4-13 to the constitutional amendment proposed by H.J.R. No. 4, 75th
4-14 Legislature, Regular Session, 1997, and expires January 2, 1998.
4-15 (b) The amendment to Section 1-b(c), Article VIII, of this
4-16 constitution takes effect for the tax year beginning January 1,
4-17 1997.
4-18 SECTION 3. This proposed constitutional amendment shall be
4-19 submitted to the voters at an election to be held August 9, 1997.
4-20 The ballot shall be printed to permit voting for or against the
4-21 proposition: "The constitutional amendment providing school
4-22 property tax relief by increasing the residence homestead exemption
4-23 by $10,000 and providing for the transfer of the tax limitation to
4-24 another qualified homestead for persons over 65 and a reduction in
4-25 taxes on homesteads subject to the limitation."
5-1 Explanation: This change is necessary to provide for
5-2 property tax relief to owners of residence homestead property.
5-3 ______________________________________
5-4 President of the Senate
5-5 I hereby certify that the above
5-6 Resolution was adopted by the Senate
5-7 on May 31, 1997, by the following vote:
5-8 Yeas 30, Nays 0.
5-9 ______________________________________
5-10 Secretary of the Senate