SRC-TJG H.J.R. 21 78(R)   BILL ANALYSIS


Senate Research Center   H.J.R. 21
By: Hamric, et al. (Van de Putte)
Finance
5/20/2003
Engrossed


DIGEST AND PURPOSE 

Several provisions of the Tax Code provide benefits to over-65 and
disabled homeowners occupying a home as their principal residence.  Not
all of the provisions apply to both over-65 and disabled homeowners.  The
amount of the school district ad valorem taxes that can be imposed on the
residence homestead of an over-65 homeowner is limited (frozen) to the
amount paid in the first year the homeowner qualifies for the over-65
exemption.  H.J.R. 21 proposed a constitutional amendment which would
limit the school district ad valorem taxes paid by a disabled homeowner to
the amount paid in the year the homeowner qualifies for the disabled
exemption. 


RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 1-b(d), Article VIII, Texas Constitution, to
prohibit the total amount of ad valorem taxes imposed on a homestead for
general elementary and secondary public school purposes from being
increased while it remains the residence homestead of the person or the
person's spouse who receives the exemption, if a person receives a, rather
than the, residence homestead exemption prescribed by Subsection (c) of
this section for homesteads of persons who are sixty-five years of age or
older or who are disabled, except as otherwise provided by this
subsection. 

SECTION 2.  TEMPORARY PROVISION.  (a) Provides that this temporary
provision applies to the constitutional amendment proposed by H.J.R. No.
21, 78th Legislature, Regular Session, 2003, and expires January 2, 2004. 

(b) Provides that the amendment to Section 1-b(d), Article VIII, of this
constitution takes effect beginning with the tax year that begins January
1, 2004. 

SECTION 3.  Requires this proposed constitutional amendment to be
submitted to the voters at an election to be held November 4, 2003.
Requires the ballot to be printed to permit voting for or against a
certain proposition.