|
|
A JOINT RESOLUTION
|
|
|
proposing a constitutional amendment authorizing the legislature |
|
|
to establish a limit on the amount of ad valorem taxes that may be |
|
|
imposed on the residence homestead of a disabled or elderly person |
|
|
that is constructed under the federal community development block |
|
|
grant program or a housing rehabilitation program of the Texas |
|
|
Department of Housing and Community Affairs and that replaces the |
|
|
person's former residence homestead. |
|
|
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Article VIII, Texas Constitution, is amended by |
|
|
adding Section 1-o to read as follows: |
|
|
Sec. 1-o. The legislature by general law may provide that ad |
|
|
valorem taxes imposed by a political subdivision on the residence |
|
|
homestead of a disabled person or a person who is 65 years of age or |
|
|
older that consists of a structure built on land that the person |
|
|
previously qualified as part of the person's residence homestead |
|
|
and that was constructed under the federal community development |
|
|
block grant program using nonentitlement grants or under a housing |
|
|
rehabilitation program of the Texas Department of Housing and |
|
|
Community Affairs or a successor program may not be increased above |
|
|
the amount of taxes imposed by the political subdivision on the |
|
|
person's former residence homestead in the most recent tax year in |
|
|
which the political subdivision imposed taxes on the former |
|
|
residence homestead. The legislature shall provide for formulas to |
|
|
protect school districts against all or part of the revenue loss |
|
|
incurred by the implementation of this section. Except as |
|
|
otherwise provided by this subsection, the provisions of Section |
|
|
1-b(d) of this article applicable to the limitation on school taxes |
|
|
provided by that subsection apply to the limitation provided by |
|
|
this subsection on the taxes imposed by a political subdivision. |
|
|
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 80th Legislature, |
|
|
Regular Session, 2007, authorizing the legislature to establish a |
|
|
limit on the amount of ad valorem taxes that may be imposed on the |
|
|
residence homestead of a disabled or elderly person that is |
|
|
constructed under the federal community development block grant |
|
|
program or a housing rehabilitation program of the Texas Department |
|
|
of Housing and Community Affairs and that replaces the person's |
|
|
former residence homestead and expires January 1, 2009. |
|
|
(b) Section 1-o, Article VIII, of this constitution takes |
|
|
effect January 1, 2008, 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 6, 2007. |
|
|
The ballot shall be printed to permit voting for or against the |
|
|
proposition: "The constitutional amendment authorizing the |
|
|
legislature to establish a limit on the amount of ad valorem taxes |
|
|
that may be imposed on the residence homestead of a disabled or |
|
|
elderly person that is constructed under the federal community |
|
|
development block grant program or a housing rehabilitation program |
|
|
of the Texas Department of Housing and Community Affairs and that |
|
|
replaces the person's former residence homestead." |