By Armbrister S.R. No. 980
75R17141 JBN-D
R E S O L U T I O N
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 H.J.R. No. 4 to read as follows:
1-12 SECTION 1. Sections 1-b(c) and (d), Article VIII, Texas
1-13 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
1-24 legislature by general law may exempt an amount not to exceed Ten
2-1 Thousand Dollars ($10,000) of the market value of the residence
2-2 homestead of a person who is disabled as defined in Subsection (b)
2-3 of this section and of a person sixty-five (65) years of age or
2-4 older from ad valorem taxation for general elementary and secondary
2-5 public school purposes. The legislature by general law may base
2-6 the amount of and condition eligibility for the additional
2-7 exemption authorized by this subsection for disabled persons and
2-8 for persons sixty-five (65) years of age or older on economic need.
2-9 An eligible disabled person who is sixty-five (65) years of age or
2-10 older may not receive both exemptions from a school district but
2-11 may choose either. An eligible person is entitled to receive both
2-12 the exemption required by this subsection for all residence
2-13 homesteads and any exemption adopted pursuant to Subsection (b) of
2-14 this section, but the legislature shall provide by general law
2-15 whether an eligible disabled or elderly person may receive both the
2-16 additional exemption for the elderly and disabled authorized by
2-17 this subsection and any exemption for the elderly or disabled
2-18 adopted pursuant to Subsection (b) of this section. Where ad
2-19 valorem tax has previously been pledged for the payment of debt,
2-20 the taxing officers of a school district may continue to levy and
2-21 collect the tax against the value of homesteads exempted under this
2-22 subsection until the debt is discharged if the cessation of the
2-23 levy would impair the obligation of the contract by which the debt
2-24 was created. The legislature shall provide for formulas to protect
2-25 school districts against all or part of the revenue loss incurred
2-26 by the implementation of Article VIII, Sections 1-b(c), 1-b(d), and
2-27 1-d-1, of this constitution. The legislature by general law may
3-1 define residence homestead for purposes of this section.
3-2 (d) Except as otherwise provided by this subsection, if a
3-3 person receives the residence homestead exemption prescribed by
3-4 Subsection (c) of this section for homesteads of persons sixty-five
3-5 (65) years of age or older, the total amount of ad valorem taxes
3-6 imposed on that homestead for general elementary and secondary
3-7 public school purposes may not be increased while it remains the
3-8 residence homestead of that person or that person's spouse who
3-9 receives the exemption. If a person sixty-five (65) years of age
3-10 or older dies in a year in which the person received the exemption,
3-11 the total amount of ad valorem taxes imposed on the homestead for
3-12 general elementary and secondary public school purposes may not be
3-13 increased while it remains the residence homestead of that person's
3-14 surviving spouse if the spouse is fifty-five (55) years of age or
3-15 older at the time of the person's death, subject to any exceptions
3-16 provided by general law. The legislature, by general law, may
3-17 provide for the transfer of all or a proportionate amount of a
3-18 limitation provided by this subsection for a person who qualifies
3-19 for the limitation and establishes a different residence homestead.
3-20 However, taxes otherwise limited by this subsection may be
3-21 increased to the extent the value of the homestead is increased by
3-22 improvements other than repairs or improvements made to comply with
3-23 governmental requirements and except as may be consistent with the
3-24 transfer of a limitation under this subsection. For a residence
3-25 homestead subject to the limitation provided by this subsection in
3-26 the 1996 tax year or an earlier tax year, the legislature shall
3-27 provide for a reduction in the amount of the limitation for the
4-1 1997 tax year and subsequent tax years in an amount equal to
4-2 $10,000 multiplied by the 1997 tax rate for general elementary and
4-3 secondary public school purposes applicable to the residence
4-4 homestead.
4-5 SECTION 2. The following temporary provision is added to the
4-6 Texas Constitution:
4-7 TEMPORARY PROVISION. (a) This temporary provision applies
4-8 to the constitutional amendment proposed by H.J.R. No. 4, 75th
4-9 Legislature, Regular Session, 1997, and expires January 2, 1998.
4-10 (b) The amendment to Section 1-b(c), Article VIII, of this
4-11 constitution takes effect for the tax year beginning January 1,
4-12 1997.
4-13 SECTION 3. This proposed constitutional amendment shall be
4-14 submitted to the voters at an election to be held August 9, 1997.
4-15 The ballot shall be printed to permit voting for or against the
4-16 proposition: "The constitutional amendment providing school
4-17 property tax relief by increasing the residence homestead exemption
4-18 by $10,000 and providing for the transfer of the tax limitation to
4-19 another qualified homestead for persons over 65 and a reduction in
4-20 taxes on homesteads subject to the limitation."
4-21 Explanation: This change is necessary to provide for
4-22 property tax relief to owners of residence homestead property.