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By: Berman, Chisum, McReynolds, Flynn, H.J.R. No. 26
Uresti, et al.
A JOINT RESOLUTION
proposing a constitutional amendment providing for an adjustment of
the limitation on the total amount of ad valorem taxes that may be
imposed for public school purposes on the residence homesteads of
the elderly or disabled to reflect any change in the rate of those
taxes.
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. The
legislature by general law may provide for the reduction of the
amount of a limitation provided by this subsection to reflect any
reduction from the preceding year in the tax rate for general
elementary and secondary public school purposes applicable to a
residence homestead. A general law providing for the reduction of
the amount of a limitation provided by this subsection to reflect
any reduction from the preceding year in the tax rate for general
elementary and secondary public school purposes applicable to a
residence homestead may, for purposes of computing the amount of
the limitation for the 2007 tax year and subsequent tax years, also
take into account any reduction in the tax rate for those purposes
from the 2005 tax year to the 2006 tax year if the homestead was
subject to the limitation in the 2006 tax year. 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, 3rd
Called Session, 2006, authorizing the legislature to provide for a
reduction of the limitation on the total amount of ad valorem taxes
that may be imposed for public school purposes on the residence
homesteads of the elderly or disabled to reflect any reduction in
the rate of those taxes and expires January 1, 2008.
(b) The amendment to Section 1-b(d), Article VIII, of this
constitution takes effect January 1, 2007, 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 7, 2006,
but only if H.B. No. 1, Acts of the 79th Legislature, 3rd Called
Session, 2006, is enacted and becomes law. If H.B. No. 1, Acts of
the 79th Legislature, 3rd Called Session, 2006, does not become
law, this proposed constitutional amendment may not be submitted to
the voters. If H.B. No. 1, Acts of the 79th Legislature, 3rd Called
Session, 2006, becomes law, the ballot shall be printed to permit
voting for or against the proposition: "The constitutional
amendment authorizing the legislature to provide for a reduction of
the limitation on the total amount of ad valorem taxes that may be
imposed for public school purposes on the residence homesteads of
the elderly or disabled to reflect any reduction in the rate of
those taxes."