By Jones of Dallas H.J.R. No. 49
77R2664 JD-D
A JOINT RESOLUTION
1-1 proposing a constitutional amendment to increase the amount of the
1-2 market value of the residence homestead of a disabled or elderly
1-3 person that may be exempt from ad valorem taxation by a school
1-4 district.
1-5 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 1-b(c), Article VIII, Texas Constitution,
1-7 is amended to read as follows:
1-8 (c) Fifteen Thousand Dollars ($15,000) of the market value
1-9 of the residence homestead of a married or unmarried adult,
1-10 including one living alone, is exempt from ad valorem taxation for
1-11 general elementary and secondary public school purposes. The
1-12 legislature by general law may provide that all or part of the
1-13 exemption does not apply to a district or political subdivision
1-14 that imposes ad valorem taxes for public education purposes but is
1-15 not the principal school district providing general elementary and
1-16 secondary public education throughout its territory. In addition
1-17 to this exemption, the legislature by general law may exempt an
1-18 amount not to exceed Thirty [Ten] Thousand Dollars ($30,000)
1-19 [($10,000)] of the market value of the residence homestead of a
1-20 person who is disabled as defined in Subsection (b) of this section
1-21 and of a person sixty-five (65) years of age or older from ad
1-22 valorem taxation for general elementary and secondary public school
1-23 purposes. The legislature by general law may base the amount of
1-24 and condition eligibility for the additional exemption authorized
2-1 by this subsection for disabled persons and for persons sixty-five
2-2 (65) years of age or older on economic need. An eligible disabled
2-3 person who is sixty-five (65) years of age or older may not receive
2-4 both exemptions from a school district but may choose either. An
2-5 eligible person is entitled to receive both the exemption required
2-6 by this subsection for all residence homesteads and any exemption
2-7 adopted pursuant to Subsection (b) of this section, but the
2-8 legislature shall provide by general law whether an eligible
2-9 disabled or elderly person may receive both the additional
2-10 exemption for the elderly and disabled authorized by this
2-11 subsection and any exemption for the elderly or disabled adopted
2-12 pursuant to Subsection (b) of this section. Where ad valorem tax
2-13 has previously been pledged for the payment of debt, the taxing
2-14 officers of a school district may continue to levy and collect the
2-15 tax against the value of homesteads exempted under this subsection
2-16 until the debt is discharged if the cessation of the levy would
2-17 impair the obligation of the contract by which the debt was
2-18 created. The legislature shall provide for formulas to protect
2-19 school districts against all or part of the revenue loss incurred
2-20 by the implementation of Article VIII, Sections 1-b(c), 1-b(d), and
2-21 1-d-1, of this constitution. The legislature by general law may
2-22 define residence homestead for purposes of this section.
2-23 SECTION 2. Article VIII, Texas Constitution, is amended by
2-24 adding Section 1-a-1 to read as follows:
2-25 Sec. 1-a-1. The constitutional amendment proposed by the
2-26 77th Legislature, Regular Session, 2001, to increase the amount of
2-27 the market value of the residence homestead of a disabled or
3-1 elderly person that may be exempt from ad valorem taxation by a
3-2 school district, takes effect January 1, 2002. This section
3-3 expires January 1, 2003.
3-4 SECTION 3. This proposed constitutional amendment shall be
3-5 submitted to the voters at an election to be held November 6, 2001.
3-6 The ballot shall be printed to permit voting for or against the
3-7 proposition: "The constitutional amendment to increase the amount
3-8 of the market value of the residence homestead of a disabled or
3-9 elderly person that may be exempt from ad valorem taxation by a
3-10 school district."