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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize a political |
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subdivision to establish a freeze on the total amount of ad valorem |
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taxes that may be imposed by the political subdivision on the |
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residence homestead of an eligible person who is a member of a |
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reserve component of the United States armed forces and is ordered |
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to active military duty. |
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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 (j) to read as follows: |
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(j) The governing body of a political subdivision by |
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official action may provide that if a person is a member of a |
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reserve component of the armed forces of the United States, |
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including the National Guard, who is ordered to active duty by a |
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proper authority and the person receives a residence homestead |
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exemption prescribed or authorized by this section and received an |
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exemption prescribed or authorized by this section for that |
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homestead in the preceding year, the total amount of ad valorem |
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taxes imposed on that homestead by the political subdivision may |
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not exceed the amount of taxes the political subdivision imposed on |
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the property in the preceding year. As an alternative, on receipt |
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of a petition signed by five percent of the registered voters of the |
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political subdivision, the governing body of the political |
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subdivision shall call an election to determine by majority vote |
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whether to establish a tax limitation authorized by this |
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subsection. A tax limitation established by a political |
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subdivision under this subsection applies to the imposition of ad |
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valorem taxes by the political subdivision beginning with the first |
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tax year after the year in which the limitation is established. The |
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legislature, by general law, may provide for the transfer of all or |
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a proportionate amount of a tax limitation authorized by this |
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subsection for a person who qualifies for the limitation and |
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establishes a different residence homestead. A political |
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subdivision that establishes a tax limitation under this subsection |
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must comply with a law providing for the transfer of the limitation, |
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even if the legislature enacts the law subsequent to the political |
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subdivision's establishment of the limitation. Taxes otherwise |
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limited by a political subdivision under this subsection may be |
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increased to the extent the value of the homestead is increased by |
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improvements other than repairs and other than improvements made to |
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comply with governmental requirements and as may be consistent with |
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the transfer of a tax limitation under a law authorized by this |
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subsection. The legislature, by general law, may prescribe |
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requirements for eligibility for a tax limitation authorized by |
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this subsection based on the distance of the location where the |
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person is deployed or stationed on active duty from the person's |
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residence homestead and the period for which the person is |
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stationed or deployed, and may define "active duty" for purposes of |
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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 8, 2011. |
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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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political subdivision to establish a freeze on the total amount of |
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ad valorem taxes that may be imposed by the political subdivision on |
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the residence homestead of an eligible person who is a member of a |
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reserve component of the United States armed forces and is ordered |
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to active military duty." |