79S30354 JD-D
By: Edwards H.J.R. No. 32
A JOINT RESOLUTION
proposing a constitutional amendment to authorize an increase in
the minimum amount of the local option residence homestead
exemption from ad valorem taxation for the elderly and disabled and
an increase in the maximum amount of the residence homestead
exemption from school district taxation for the elderly and
disabled.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 1-b(b) and (c), Article VIII, Texas
Constitution, are amended to read as follows:
(b) The governing body of any county, city, town, school
district, or other political subdivision of the State may exempt by
its own action not less than $6,000 [Three Thousand Dollars
($3,000)] of the market value of residence homesteads of persons,
married or unmarried, including those living alone, who are under a
disability for purposes of payment of disability insurance benefits
under Federal Old-Age, Survivors, and Disability Insurance or its
successor or of married or unmarried persons sixty-five (65) years
of age or older, including those living alone, from all ad valorem
taxes thereafter levied by the political subdivision. As an
alternative, upon receipt of a petition signed by twenty percent
(20%) of the voters who voted in the last preceding election held by
the political subdivision, the governing body of the subdivision
shall call an election to determine by majority vote whether an
amount not less than $6,000 [Three Thousand Dollars ($3,000)] as
provided in the petition, of the market value of residence
homesteads of disabled persons or of persons sixty-five (65) years
of age or over shall be exempt from ad valorem taxes thereafter
levied by the political subdivision. An eligible disabled person
who is sixty-five (65) years of age or older may not receive both
exemptions from the same political subdivision in the same year but
may choose either if the subdivision has adopted both. An exemption
under this subsection that was in effect for the 2006 ad valorem tax
year in an amount of less than $6,000 continues to apply to eligible
residence homesteads taxed by the political subdivision until, in
accordance with general law, the exemption is repealed or the
amount of the exemption is changed, in which event the amount of the
exemption after the change may not be less than $6,000. Where any
ad valorem tax has theretofore been pledged for the payment of any
debt, the taxing officers of the political subdivision shall have
authority to continue to levy and collect the tax against the
homestead property at the same rate as the tax so pledged until the
debt is discharged, if the cessation of the levy would impair the
obligation of the contract by which the debt was created.
(c) The amount of [Fifteen Thousand Dollars (] $15,000[)] of
the market value of the residence homestead of a married or
unmarried adult, including one living alone, is exempt from ad
valorem taxation for general elementary and secondary public school
purposes. The legislature by general law may provide that all or
part of the exemption does not apply to a district or political
subdivision that imposes ad valorem taxes for public education
purposes but is not the principal school district providing general
elementary and secondary public education throughout its
territory. In addition to this exemption, the legislature by
general law may exempt an amount not to exceed $15,000 [Ten Thousand
Dollars ($10,000)] of the market value of the residence homestead
of a person who is disabled as defined in Subsection (b) of this
section and of a person sixty-five (65) years of age or older from
ad valorem taxation for general elementary and secondary public
school purposes. The legislature by general law may base the amount
of and condition eligibility for the additional exemption
authorized by this subsection for disabled persons and for persons
sixty-five (65) years of age or older on economic need. An eligible
disabled person who is sixty-five (65) years of age or older may not
receive both exemptions from a school district but may choose
either. An eligible person is entitled to receive both the
exemption required by this subsection for all residence homesteads
and any exemption adopted pursuant to Subsection (b) of this
section, but the legislature shall provide by general law whether
an eligible disabled or elderly person may receive both the
additional exemption for the elderly and disabled authorized by
this subsection and any exemption for the elderly or disabled
adopted pursuant to Subsection (b) of this section. Where ad
valorem tax has previously been pledged for the payment of debt, the
taxing officers of a school district may continue to levy and
collect the tax against the value of homesteads exempted under this
subsection until the debt is discharged if the cessation of the levy
would impair the obligation of the contract by which the debt was
created. The legislature shall provide for formulas to protect
school districts against all or part of the revenue loss incurred by
the implementation of Article VIII, Sections 1-b(c), 1-b(d), and
1-d-1, of this constitution. The legislature by general law may
define residence homestead for purposes of this section.
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, to authorize an increase in the minimum
amount of the local option residence homestead exemption from ad
valorem taxation for the elderly and disabled and an increase in the
maximum amount of the residence homestead exemption from school
district taxation for the elderly and disabled.
(b) The amendments to Sections 1-b(b) and (c), Article VIII,
of this constitution take effect beginning with the tax year that
begins January 1, 2007.
(c) This temporary provision expires January 1, 2008.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2006.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to authorize an
increase in the minimum amount of the local option residence
homestead exemption from ad valorem taxation for the elderly and
disabled and an increase in the maximum amount of the residence
homestead exemption from school district taxation for the elderly
and disabled."