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A JOINT RESOLUTION
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proposing a constitutional amendment to allow the surviving spouse |
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of a disabled person to receive a limitation on school district ad |
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valorem taxes on the person's residence homestead if the spouse is |
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55 years of age or older at the time of the person's death. |
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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 who |
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is sixty-five (65) years of age or older or who is disabled dies in a |
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year in which the person received the exemption, the total amount of |
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ad valorem taxes imposed on the homestead for general elementary |
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and secondary public school purposes 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 limitation provided 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. However, taxes |
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otherwise limited by this subsection may be increased to the extent |
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the value of the homestead is increased by improvements other than |
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repairs or improvements made to comply with governmental |
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requirements and except as may be consistent with the transfer of a |
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limitation under this subsection. For a residence homestead |
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subject to the limitation provided by this subsection in the 1996 |
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tax year or an earlier tax year, the legislature shall provide for a |
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reduction in the amount of the limitation for the 1997 tax year and |
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subsequent tax years in an amount equal to $10,000 multiplied by the |
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1997 tax rate for general elementary and secondary public school |
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purposes applicable to the residence 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 |
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to the constitutional amendment proposed by the 82nd Legislature, |
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Regular Session, 2011, to allow the surviving spouse of a disabled |
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person to receive a limitation on school district ad valorem taxes |
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on the person's residence homestead if the spouse is 55 years of age |
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or older at the time of the person's death. |
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(b) The amendment to Section 1-b(d), Article VIII, of this |
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constitution takes effect January 1, 2012, and applies only to a tax |
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year beginning on or after that date. |
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(c) This temporary provision expires January 1, 2013. |
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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 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 allow the surviving |
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spouse of a disabled person to receive a limitation on school |
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district ad valorem taxes on the person's residence homestead if |
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the spouse is 55 years of age or older at the time of the person's |
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death." |