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By: Berman, Keffer of Eastland, Zedler, H.J.R. No. 24
Flynn, Edwards, et al.
A JOINT RESOLUTION
proposing a constitutional amendment to reduce the total amount of
ad valorem taxes that may be imposed by a school district on the
residence homestead of an elderly or disabled person in proportion
to any reduction in the tax rate of the school district.
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 a residence homestead exemption prescribed by
Subsection (c) of this section for homesteads of persons who are
sixty-five (65) years of age or older or who are disabled, the total
amount of ad valorem taxes imposed on that homestead for general
elementary and secondary public school purposes may not be
increased while 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 the exemption, the total amount of ad valorem taxes
imposed on the homestead for general elementary and secondary
public school purposes may not be increased while 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. If a
person receives the limitation provided by this subsection for the
person's residence homestead and the person or the person's spouse
received the limitation in the preceding tax year for that
homestead and the tax rate for general elementary and secondary
public school purposes applicable to the homestead for the current
tax year is higher or lower than the tax rate for those purposes
applicable to that homestead for the preceding tax year, the
limitation provided by this subsection on the total amount of ad
valorem taxes that may be imposed for those purposes on the
homestead is increased or reduced, as applicable, in proportion to
the increase or reduction in the tax rate, except that the total
amount of ad valorem taxes that may be imposed for those purposes on
the homestead may not exceed the amount of taxes imposed for those
purposes for the tax year in which the limitation took effect. 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. 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 79th Legislature,
1st Called Session, 2005, to increase or reduce, as applicable, the
amount of the limitation on the ad valorem taxes imposed by a school
district on the residence homestead of an elderly or disabled
person in proportion to any increase or reduction in the tax rate of
the school district but not to exceed the amount of the limitation
for the tax year in which the limitation took effect and expires
January 1, 2007.
(b) The amendment to Section 1-b(d), Article VIII, of this
constitution takes effect January 1, 2006, and applies only to a tax
year that begins on or after that date.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2005.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to increase or reduce,
as applicable, the amount of the limitation on the total amount of
ad valorem taxes that may be imposed by a school district on the
residence homestead of an elderly or disabled person in proportion
to any increase or reduction in the tax rate of the school district
but not to exceed the amount of the limitation for the tax year in
which the limitation took effect."