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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize a hospital |
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district to establish an ad valorem tax freeze on residence |
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homesteads of disabled or elderly persons and their surviving |
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spouses. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b(h), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(h) The governing body of a political subdivision of this |
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state that is a county, a city or town, a hospital district, or a |
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junior college district by official action may provide that if a |
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person who is disabled or is sixty-five (65) years of age or older |
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receives a residence homestead exemption prescribed or authorized |
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by this section, the total amount of ad valorem taxes imposed on |
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that homestead by the political subdivision [county, the city or
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town, or the junior college district] may not be increased while it |
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remains the residence homestead of that person or that person's |
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spouse who is disabled or sixty-five (65) years of age or older and |
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receives a residence homestead exemption on the homestead. As an |
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alternative, on receipt of a petition signed by five percent (5%) of |
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the registered voters of the political subdivision [county, the
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city or town, or the junior college district], the governing body |
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[of the county, the city or town, or the junior college district] |
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shall call an election to determine by majority vote whether to |
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establish a tax limitation provided by this subsection. If a |
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political subdivision [county, a city or town, or a junior college
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district] establishes a tax limitation provided by this subsection |
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and a disabled person or a person sixty-five (65) years of age or |
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older dies in a year in which the person received a residence |
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homestead exemption, the total amount of ad valorem taxes imposed |
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on the homestead by the political subdivision [county, the city or
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town, or the junior college district] may not be increased while it |
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remains the residence homestead of that person's surviving spouse |
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if the spouse is fifty-five (55) years of age or older at the time of |
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the person's death, subject to any exceptions provided by general |
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law. The legislature, by general law, may provide for the transfer |
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of all or a proportionate amount of a tax limitation provided by |
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this subsection for a person who qualifies for the limitation and |
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establishes a different residence homestead within the same |
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political subdivision [county, within the same city or town, or
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within the same junior college district]. A political subdivision |
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[county, a city or town, or a junior college district] that |
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establishes a tax limitation under this subsection must comply with |
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a law providing for the transfer of the limitation, even if the |
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legislature enacts the law subsequent to the political |
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subdivision's [county's, the city's or town's, or the junior college
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district's] establishment of the limitation. Taxes otherwise |
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limited by a political subdivision [county, a city or town, or a
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junior college district] under this subsection may be increased to |
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the extent the value of the homestead is increased by improvements |
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other than repairs and other than improvements made to comply with |
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governmental requirements and except as may be consistent with the |
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transfer of a tax limitation under a law authorized by this |
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subsection. The governing body of a political subdivision [county,
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a city or town, or a junior college district] may not repeal or |
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rescind a tax limitation established under this subsection. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 3, 2009. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize a |
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hospital district to establish an ad valorem tax freeze on the |
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residence homesteads of disabled or elderly persons and their |
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surviving spouses." |