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A JOINT RESOLUTION
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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. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b(d), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(d) Except as otherwise provided by this subsection, if a |
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person receives a residence homestead exemption prescribed by |
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Subsection (c) of this section for homesteads of persons who are |
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sixty-five (65) years of age or older or who are disabled, the total |
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amount of ad valorem taxes imposed on that homestead for general |
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elementary and secondary public school purposes may not be |
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increased while it remains the residence homestead of that person |
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or that person's spouse who receives the exemption. If a person |
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sixty-five (65) years of age or older dies in a year in which the |
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person received the exemption, the total amount of ad valorem taxes |
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imposed on the homestead for general elementary and secondary |
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public school purposes may not be increased while it remains the |
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residence homestead of that person's surviving spouse if the spouse |
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is fifty-five (55) years of age or older at the time of the person's |
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death, subject to any exceptions provided by general law. 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 this subsection to reflect any |
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reduction from the preceding year in the tax rate for general |
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elementary and secondary public school purposes applicable to a |
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residence homestead. A general law providing for the reduction of |
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the amount of a limitation provided by this subsection may, for |
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purposes of computing the amount of the limitation for the 2007 tax |
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year, also take into account any reduction in the tax rate for those |
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purposes from the 2005 tax year to the 2006 tax year if the |
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homestead was subject to the limitation in the 2006 tax year. Except |
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as otherwise provided by this subsection, if a limitation provided |
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by this subsection is reduced under a general law providing for the |
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reduction of the amount of the limitation, the limitation as |
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reduced continues to apply to the residence homestead in subsequent |
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tax years until the limitation expires. The legislature, by |
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general law, may provide for the transfer of all or a proportionate |
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amount of a limitation provided by this subsection for a person who |
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qualifies for the limitation and establishes a different residence |
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homestead. However, taxes otherwise limited by this subsection may |
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be increased to the extent the value of the homestead is increased |
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by improvements other than repairs or improvements made to comply |
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with governmental requirements and except as may be consistent with |
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the transfer of a limitation under this subsection. For a residence |
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homestead subject to the limitation provided by this subsection in |
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the 1996 tax year or an earlier tax year, the legislature shall |
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provide for a reduction in the amount of the limitation for the 1997 |
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tax year and subsequent tax years in an amount equal to $10,000 |
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multiplied by the 1997 tax rate for general elementary and |
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secondary public school purposes applicable to the residence |
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homestead. |
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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 to |
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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 and expires January 1, 2009. |
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(b) The amendment to Section 1-b(d), 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." |