| |
|
|
A JOINT RESOLUTION
|
|
|
proposing a constitutional amendment to authorize a political |
|
|
subdivision to establish a limitation on the total amount of ad |
|
|
valorem taxes that may be imposed by the political subdivision on |
|
|
the residence homestead of an eligible person who is a member of a |
|
|
reserve component of the United States armed forces and is ordered |
|
|
to active military duty. |
|
|
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 is a member of a |
|
|
reserve component of the armed forces of the United States, |
|
|
including the National Guard, who is ordered to active duty by a |
|
|
proper authority and the person 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 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 authorized 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 authorized 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 authorized by |
|
|
this subsection based on 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 6, 2007. |
|
|
The ballot shall be printed to permit voting for or against the |
|
|
proposition: "The constitutional amendment to authorize a |
|
|
political subdivision to establish a limitation on the total amount |
|
|
of ad valorem taxes that may be imposed by the political subdivision |
|
|
on the residence homestead of an eligible person who is a member of |
|
|
a reserve component of the United States armed forces and is ordered |
|
|
to active military duty." |