79R1942 SMH-D

By:  Guillen                                                    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.
	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 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 income 
limitations for eligibility for a tax limitation provided by this 
subsection 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."