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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize the legislature |
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to define "disabled" for purposes of eligibility for an exemption |
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from ad valorem taxation of or a limitation of ad valorem taxes on |
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the residence homestead of a disabled person. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 1-b(b) and (c), Article VIII, Texas |
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Constitution, are amended to read as follows: |
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(b) The governing body of any county, city, town, school |
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district, or other political subdivision of the State may exempt by |
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its own action not less than Three Thousand Dollars ($3,000) of the |
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market value of residence homesteads of persons, married or |
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unmarried, including those living alone, who are disabled [under a
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disability for purposes of payment of disability insurance benefits
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under Federal Old-Age, Survivors, and Disability Insurance or its
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successor] or of married or unmarried persons sixty-five (65) years |
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of age or older, including those living alone, from all ad valorem |
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taxes thereafter levied by the political subdivision. As an |
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alternative, upon receipt of a petition signed by twenty percent |
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(20%) of the voters who voted in the last preceding election held by |
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the political subdivision, the governing body of the subdivision |
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shall call an election to determine by majority vote whether an |
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amount not less than Three Thousand Dollars ($3,000) as provided in |
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the petition, of the market value of residence homesteads of |
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disabled persons or of persons sixty-five (65) years of age or over |
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shall be exempt from ad valorem taxes thereafter levied by the |
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political subdivision. An eligible disabled person who is |
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sixty-five (65) years of age or older may not receive both |
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exemptions from the same political subdivision in the same year but |
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may choose either if the subdivision has adopted both. Where any ad |
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valorem tax has theretofore been pledged for the payment of any |
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debt, the taxing officers of the political subdivision shall have |
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authority to continue to levy and collect the tax against the |
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homestead property at the same rate as the tax so pledged until the |
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debt is discharged, if the cessation of the levy would impair the |
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obligation of the contract by which the debt was created. |
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(c) Fifteen Thousand Dollars ($15,000) of the market value |
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of the residence homestead of a married or unmarried adult, |
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including one living alone, is exempt from ad valorem taxation for |
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general elementary and secondary public school purposes. The |
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legislature by general law may provide that all or part of the |
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exemption does not apply to a district or political subdivision |
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that imposes ad valorem taxes for public education purposes but is |
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not the principal school district providing general elementary and |
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secondary public education throughout its territory. In addition |
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to this exemption, the legislature by general law may exempt an |
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amount not to exceed Ten Thousand Dollars ($10,000) of the market |
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value of the residence homestead of a person who is disabled [as
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defined in Subsection (b) of this section] and of a person |
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sixty-five (65) years of age or older from ad valorem taxation for |
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general elementary and secondary public school purposes. The |
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legislature by general law may base the amount of and condition |
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eligibility for the additional exemption authorized by this |
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subsection for disabled persons and for persons sixty-five (65) |
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years of age or older on economic need. An eligible disabled person |
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who is sixty-five (65) years of age or older may not receive both |
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exemptions from a school district but may choose either. An |
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eligible person is entitled to receive both the exemption required |
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by this subsection for all residence homesteads and any exemption |
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adopted pursuant to Subsection (b) of this section, but the |
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legislature shall provide by general law whether an eligible |
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disabled or elderly person may receive both the additional |
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exemption for the elderly and disabled authorized by this |
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subsection and any exemption for the elderly or disabled adopted |
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pursuant to Subsection (b) of this section. Where ad valorem tax |
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has previously been pledged for the payment of debt, the taxing |
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officers of a school district may continue to levy and collect the |
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tax against the value of homesteads exempted under this subsection |
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until the debt is discharged if the cessation of the levy would |
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impair the obligation of the contract by which the debt was created. |
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The legislature shall provide for formulas to protect school |
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districts against all or part of the revenue loss incurred by the |
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implementation of Article VIII, Sections 1-b(c), 1-b(d), and 1-d-1, |
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of this constitution. The legislature by general law may define |
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residence homestead and disabled for purposes of this section. |
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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 authorize the legislature to define |
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"disabled" for purposes of eligibility for an exemption from ad |
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valorem taxation of or a limitation of ad valorem taxes on the |
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residence homestead of a disabled person. |
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(b) The amendment to Sections 1-b(b) and (c), Article VIII, |
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of this constitution takes effect January 1, 2012, and applies only |
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to a tax 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 authorize the |
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legislature to define "disabled" for purposes of eligibility for an |
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exemption from ad valorem taxation of or a limitation of ad valorem |
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taxes on the residence homestead of a disabled person." |