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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to establish a limit on the amount of ad valorem taxes that may be |
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imposed on the residence homestead of a disabled or elderly person |
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that is constructed under a housing rehabilitation program of the |
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Texas Department of Housing and Community Affairs and that replaces |
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the person's former residence homestead. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 1-o to read as follows: |
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Sec. 1-o. The legislature by general law may provide that ad |
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valorem taxes imposed by a political subdivision on the residence |
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homestead of a disabled person or a person who is 65 years of age or |
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older that consists of a structure built on land that the person |
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previously qualified as part of the person's residence homestead |
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and that was constructed under a housing rehabilitation program of |
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the Texas Department of Housing and Community Affairs, or a |
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successor program administered by that agency, may not be increased |
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above the amount of taxes imposed by the political subdivision on |
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the person's former residence homestead in the most recent tax year |
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in which the political subdivision imposed taxes on the former |
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residence homestead. The legislature shall provide for formulas to |
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protect school districts against all or part of the revenue loss |
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incurred by the implementation of this section. Except as |
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otherwise provided by this subsection, the provisions of Section |
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1-b(d) of this article applicable to the limitation on school taxes |
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provided by that subsection apply to the limitation provided by |
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this subsection on the taxes imposed by a political subdivision. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 80th Legislature, |
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Regular Session, 2007, authorizing the legislature to establish a |
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limit on the amount of ad valorem taxes that may be imposed on the |
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residence homestead of a disabled or elderly person that is |
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constructed under a housing rehabilitation program of the Texas |
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Department of Housing and Community Affairs and that replaces the |
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person's former residence homestead and expires January 1, 2009. |
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(b) Section 1-o, Article VIII, of this constitution takes |
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effect January 1, 2008, and applies only to a tax year that begins |
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on or after that date. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 6, 2007. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to establish a limit on the amount of ad valorem taxes |
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that may be imposed on the residence homestead of a disabled or |
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elderly person that is constructed under a housing rehabilitation |
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program of the Texas Department of Housing and Community Affairs |
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and that replaces the person's former residence homestead." |