H.J.R. 21 78(R)    BILL ANALYSIS


H.J.R. 21
By: Hamric
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND 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.  House Joint Resolution 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

It is the committee's opinion that this resolution does not expressly
grant any additional rulemaking authority to a state officer, department,
agency, or institution. 

ANALYSIS

The joint resolution proposes a constitutional amendment be submitted to
the voters that would extend the limitation on the amount of the school
district ad valorem taxes that can be imposed on the residence homesteads
of disabled homeowners by amending Section 1-b(d), Article VIII of the
Texas Constitution to add disabled individuals as persons qualifying for
the limitation. 

FOR ELECTION

This proposed constitutional amendment shall be submitted to the voters at
an election to be held November 4, 2003.