78R2443 SMH-D
By: Gutierrez H.J.R. No. 38
A JOINT RESOLUTION
proposing a constitutional amendment to prohibit increases in ad
valorem taxes imposed by a political subdivision other than a
hospital district on the residence homestead of a disabled person,
an elderly person, or an elderly person's surviving spouse.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(d), Article VIII, Texas
Constitution, is amended to read as follows:
(d) Except as otherwise provided by this subsection, if a
person receives any [the] residence homestead exemption prescribed
by [Subsection (c) of] this section for homesteads of persons who
are disabled or are sixty-five (65) years of age or older, the total
amount of ad valorem taxes imposed on that homestead by a political
subdivision other than a hospital district in any tax year
following the first tax year in which the person received the
exemption [for general elementary and secondary public school
purposes] may not be increased above the amount of taxes imposed by
that political subdivision in the preceding tax year while the
homestead [it] remains the residence homestead of that person or
that person's spouse who receives the exemption. If a person
[sixty-five (65) years of age or older] dies in a year in which the
person received an [the] exemption for the homestead of a person
sixty-five (65) years of age or older, the total amount of ad
valorem taxes imposed on the homestead by a political subdivision
other than a hospital district in any tax year following that tax
year [for general elementary and secondary public school purposes]
may not be increased above the amount of taxes imposed by that
political subdivision in the preceding tax year while the homestead
[it] remains the residence homestead of that person's surviving
spouse if the spouse is fifty-five (55) years of age or older at the
time of the person's death, subject to any exceptions provided by
general law. The legislature, by general law, may provide for the
transfer of all or a proportionate amount of a limitation provided
by this subsection for a person who qualifies for the limitation and
establishes a different residence homestead. However, taxes
otherwise limited by this subsection may be increased to the extent
the value of the homestead is increased by improvements other than
repairs or improvements made to comply with governmental
requirements and except as may be consistent with the transfer of a
limitation under this subsection. The limitations provided by this
subsection apply to taxes imposed on a residence homestead by a
school district whose boundaries are changed to include the
residence homestead as if the taxes imposed on the residence
homestead by the school district in which the residence homestead
was previously located had been imposed by the school district
whose boundaries include the residence homestead after the boundary
change. [For a residence homestead subject to the limitation
provided by this subsection in the 1996 tax year or an earlier tax
year, the legislature shall provide for a reduction in the amount of
the limitation for the 1997 tax year and subsequent tax years in an
amount equal to $10,000 multiplied by the 1997 tax rate for general
elementary and secondary public school purposes applicable to the
residence homestead.]
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies to
the constitutional amendment proposed by the 78th Legislature,
Regular Session, 2003, to prohibit a political subdivision other
than a hospital district from increasing ad valorem taxes on the
residence homestead of a disabled person, an elderly person, or the
surviving spouse of an elderly person. This temporary provision
expires January 1, 2005.
(b) The amendment to Section 1-b(d), Article VIII, of this
constitution takes effect January 1, 2004. The limitations
provided by Section 1-b(d), as amended, on ad valorem tax increases
by political subdivisions other than hospital districts apply
beginning with taxes imposed for the 2004 tax year.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2003.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to prohibit a political
subdivision other than a hospital district from increasing ad
valorem taxes on the residence homestead of a disabled person, an
elderly person, or the surviving spouse of an elderly person."