79R14130 SMH-D


By:  Guillen, Escobar                                           H.J.R. No. 23 

Substitute the following for H.J.R. No. 23:                                   

By:  Quintanilla                                            C.S.H.J.R. No. 23 



A JOINT RESOLUTION

proposing a constitutional amendment to authorize a political 
subdivision to establish an ad valorem tax freeze on residence 
homesteads of certain persons serving on active duty in the United 
States armed forces or the National Guard.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 1-b, Article VIII, Texas Constitution, 
is amended by adding Subsection (i) to read as follows:
	(i)  The governing body of a political subdivision by 
official action may provide that if a person who is serving on 
active duty in the United States armed forces or the National Guard 
receives a residence homestead exemption prescribed or authorized 
by this section and received an exemption prescribed or authorized 
by this section for that homestead in the preceding year, the total 
amount of ad valorem taxes imposed on that homestead by the 
political subdivision may not exceed the amount of taxes the 
political subdivision imposed on the property in the preceding 
year.  As an alternative, on receipt of a petition signed by five 
percent (5%) of the registered voters of the political subdivision, 
the governing body of the political subdivision shall call an 
election to determine by majority vote whether to establish a tax 
limitation provided by this subsection.  A tax limitation 
established by a political subdivision under this subsection 
applies to the imposition of ad valorem taxes by the political 
subdivision beginning with the first tax year after the year in 
which the limitation is established.  The legislature, by general 
law, may provide for the transfer of all or a proportionate amount 
of a tax limitation provided by this subsection for a person who 
qualifies for the limitation and establishes a different residence 
homestead.  A political subdivision that establishes a tax 
limitation under this subsection must comply with a law providing 
for the transfer of the limitation, even if the legislature enacts 
the law subsequent to the political subdivision's establishment of 
the limitation.  Taxes otherwise limited by a political subdivision 
under this subsection may be increased to the extent the value of 
the homestead is increased by improvements other than repairs and 
other than improvements made to comply with governmental 
requirements and as may be consistent with the transfer of a tax 
limitation under a law authorized by this subsection.  The 
legislature, by general law, may prescribe requirements for 
eligibility for a tax limitation provided by this subsection based 
on income, the distance of the location where the person is deployed 
or stationed on active duty from the person's residence homestead, 
and the period for which the person is stationed or deployed and may 
define "active duty" for purposes of this subsection.
	SECTION 2.  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 authorize a 
political subdivision to establish an ad valorem tax freeze on 
residence homesteads of certain persons serving on active duty in 
the United States armed forces or the National Guard."