81R220 SMH-D

By: Guillen H.J.R. No. 17

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 (j) to read as follows:

(j) 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 3, 2009. 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."