By Hamric H.J.R. No. 103
77R7844 JD-D
A JOINT RESOLUTION
1-1 proposing a constitutional amendment to prohibit an increase in the
1-2 total amount of school district ad valorem taxes that may be
1-3 imposed on the residence homestead of a disabled person.
1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 1-b(d), Article VIII, Texas Constitution,
1-6 is amended to read as follows:
1-7 (d) Except as otherwise provided by this subsection, if a
1-8 person receives a [the] residence homestead exemption prescribed by
1-9 Subsection (c) of this section for homesteads of persons who are
1-10 sixty-five (65) years of age or older or who are disabled, the
1-11 total amount of ad valorem taxes imposed on that homestead for
1-12 general elementary and secondary public school purposes may not be
1-13 increased while it remains the residence homestead of that person
1-14 or that person's spouse who receives the exemption. If a person
1-15 sixty-five (65) years of age or older dies in a year in which the
1-16 person received the exemption, the total amount of ad valorem taxes
1-17 imposed on the homestead for general elementary and secondary
1-18 public school purposes may not be increased while it remains the
1-19 residence homestead of that person's surviving spouse if the spouse
1-20 is fifty-five (55) years of age or older at the time of the
1-21 person's death, subject to any exceptions provided by general law.
1-22 The legislature, by general law, may provide for the transfer of
1-23 all or a proportionate amount of a limitation provided by this
1-24 subsection for a person who qualifies for the limitation and
2-1 establishes a different residence homestead. However, taxes
2-2 otherwise limited by this subsection may be increased to the extent
2-3 the value of the homestead is increased by improvements other than
2-4 repairs or improvements made to comply with governmental
2-5 requirements and except as may be consistent with the transfer of a
2-6 limitation under this subsection. For a residence homestead
2-7 subject to the limitation provided by this subsection in the 1996
2-8 tax year or an earlier tax year, the legislature shall provide for
2-9 a reduction in the amount of the limitation for the 1997 tax year
2-10 and subsequent tax years in an amount equal to $10,000 multiplied
2-11 by the 1997 tax rate for general elementary and secondary public
2-12 school purposes applicable to the residence homestead.
2-13 SECTION 2. This proposed constitutional amendment shall be
2-14 submitted to the voters at an election to be held November 6,
2-15 2001. The ballot shall be printed to permit voting for or against
2-16 the proposition: "The constitutional amendment to prohibit an
2-17 increase in the total amount of school district ad valorem taxes
2-18 that may be imposed on the residence homestead of a disabled
2-19 person."