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proposing a constitutional amendment authorizing the legislature |
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to provide for a reduction of the limitation on the total amount of |
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ad valorem taxes that may be imposed for public school purposes on |
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the residence homesteads of the elderly or disabled to reflect any |
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reduction in the rate of those taxes for the 2006 and 2007 tax |
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years. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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is amended by adding Subsection (d-1) to read as follows: |
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(d-1) Notwithstanding Subsection (d) of this section, the |
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legislature by general law may provide for the reduction of the |
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amount of a limitation provided by that subsection and applicable |
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to a residence homestead for the 2007 tax year to reflect any |
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reduction from the 2006 tax year in the tax rate for general |
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elementary and secondary public school purposes applicable to the |
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homestead. A general law enacted under this subsection may also |
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take into account any reduction in the tax rate for those purposes |
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from the 2005 tax year to the 2006 tax year if the homestead was |
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subject to the limitation in the 2006 tax year. A general law |
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enacted under this subsection may provide that, except as otherwise |
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provided by Subsection (d) of this section, a limitation provided |
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by that subsection that is reduced under the general law continues |
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to apply to the residence homestead in subsequent tax years until |
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the limitation expires. |
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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 provide for a |
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reduction of the limitation on the total amount of ad valorem taxes |
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that may be imposed for public school purposes on the residence |
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homesteads of the elderly or disabled to reflect any reduction in |
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the rate of those taxes for the 2006 and 2007 tax years. This |
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temporary provision expires January 1, 2009. |
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(b) The amendment to Section 1-b, Article VIII, of this |
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constitution takes effect on the date of the official canvass of |
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returns showing adoption of the amendment and applies beginning |
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with the tax year that begins January 1, 2007. The legislature may |
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enact a general law authorized by the constitutional amendment that |
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applies to the entire 2007 tax year, notwithstanding that the |
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constitutional amendment was adopted after the beginning of that |
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tax year, and a general law applicable to the entire 2007 tax year |
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is not considered to be a retroactive law. |
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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 May 12, 2007. The |
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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 provide for a reduction of the limitation on the |
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total amount of ad valorem taxes that may be imposed for public |
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school purposes on the residence homesteads of the elderly or |
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disabled to reflect any reduction in the rate of those taxes for the |
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2006 and 2007 tax years." |
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______________________________ ______________________________ |
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President of the Senate Speaker of the House |
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I hereby certify that S.J.R. No. 13 was adopted by the Senate |
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on February 14, 2007, by the following vote: Yeas 29, Nays 0; and |
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that the Senate concurred in House amendment on February 21, 2007, |
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by the following vote: Yeas 29, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.J.R. No. 13 was adopted by the House, |
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with amendment, on February 19, 2007, by the following vote: |
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Yeas 146, Nays 0, one present not voting. |
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______________________________ |
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Chief Clerk of the House |