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A JOINT RESOLUTION
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proposing a constitutional amendment to revise the ad valorem tax |
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limitations on residence homesteads of elderly and disabled persons |
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and their surviving spouses to take into account certain residence |
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homestead exemptions. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 1-b(d) and (h), Article VIII, Texas |
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Constitution, are 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, and the |
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person also receives all or part of the $15,000 exemption |
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prescribed by Subsection (c) of this section or the exemption |
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authorized by Subsection (e) of this section, the total amount of ad |
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valorem taxes imposed on that homestead for general elementary and |
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secondary public school purposes 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 receives the exemptions necessary to qualify for a |
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limitation provided by this subsection [exemption]. If a person |
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sixty-five (65) years of age or older dies in a year in which the |
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person received the exemptions necessary to qualify for a |
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limitation provided by this subsection [exemption], the total |
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amount of ad valorem taxes imposed on the 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's |
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surviving spouse if the spouse is fifty-five (55) years of age or |
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older at the time of the person's death, subject to any exceptions |
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provided by general law. If a person sixty-five (65) years of age |
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or older dies in the first tax year the person qualified for the |
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exemption prescribed by Subsection (c) of this section for |
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homesteads of persons who are sixty-five (65) years of age or older |
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or who are disabled and the person qualified for that exemption |
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after the beginning of that first tax year, while that person's |
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residence homestead remains the residence homestead of the person's |
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surviving spouse, the surviving spouse is entitled to a limitation |
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under this subsection on the residence homestead computed as if the |
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person receiving the exemption had lived for the entire subsequent |
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tax year and had qualified for a limitation provided by this |
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subsection in that subsequent tax year, if the surviving spouse is |
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fifty-five (55) years of age or older at the time of the person's |
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death, subject to any exceptions provided by general law. 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 limitation provided by this subsection |
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for a person who qualifies for the limitation and establishes a |
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different residence homestead. However, taxes otherwise limited by |
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this subsection may be increased to the extent the value of the |
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homestead is increased by improvements other than repairs or |
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improvements made to comply with governmental requirements and |
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except as may be consistent with the transfer of a limitation under |
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this subsection. For a residence homestead subject to the |
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limitation provided by this subsection in the 1996 tax year or an |
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earlier tax year, the legislature shall provide for a reduction in |
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the amount of the limitation for the 1997 tax year and subsequent |
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tax years in an amount equal to $10,000 multiplied by the 1997 tax |
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rate for general elementary and secondary public school purposes |
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applicable to the residence homestead. |
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(h) The governing body of a county, a city or town, 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 county, the city or town, or the junior |
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college district may not be increased while it remains the |
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residence homestead of that person or that person's spouse who is |
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disabled or sixty-five (65) years of age or older and receives a |
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residence homestead exemption on the homestead. As an alternative, |
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on receipt of a petition signed by five percent (5%) of the |
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registered voters of the county, the city or town, or the junior |
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college district, the governing body of the county, the city or |
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town, or the junior college district shall call an election to |
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determine by majority vote whether to establish a tax limitation |
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provided by this subsection. If a county, a city or town, or a |
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junior college district establishes a tax limitation provided by |
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this subsection, to be entitled to receive the limitation, a person |
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who receives an exemption prescribed or authorized by this section |
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for persons who are disabled or sixty-five (65) years of age or |
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older must also receive a residence homestead exemption prescribed |
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or authorized by Subsection (a) or (e) of this section. A |
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limitation received by that person shall be applied to the person's |
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spouse who receives the exemptions necessary to qualify for a |
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limitation provided by this subsection. If a county, a city or |
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town, or a junior college district establishes a tax limitation |
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provided by this subsection and a disabled person or a person |
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sixty-five (65) years of age or older dies in a year in which the |
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person received the exemptions necessary to qualify for a |
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limitation provided by this subsection [a residence homestead
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exemption], the total amount of ad valorem taxes imposed on the |
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homestead by the county, the city or town, or the junior college |
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district may not be increased while it remains the residence |
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homestead of that person's surviving spouse if the spouse is |
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fifty-five (55) years of age or older at the time of the person's |
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death, subject to any exceptions provided by general law. If a |
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county, a city or town, or a junior college district establishes a |
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tax limitation provided by this subsection, and a person who |
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receives the exemption prescribed by Subsection (b) or (c) of this |
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section for homesteads of persons who are sixty-five (65) years of |
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age or older or who are disabled dies in the first tax year the |
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person qualified for the exemption and the person qualified for the |
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exemption after the beginning of that first tax year, while the |
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person's residence homestead remains the residence homestead of the |
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person's surviving spouse, the surviving spouse is entitled to a |
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limitation under this section on the residence homestead computed |
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as if the person receiving the exemption had lived for the entire |
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subsequent tax year and had qualified for a limitation provided by |
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this subsection in that subsequent tax year if the spouse is |
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fifty-five (55) years of age or older at the time of the person's |
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death, subject to any exceptions provided by general law. 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 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 within the same county, |
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within the same city or town, or within the same junior college |
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district. A county, a city or town, or a junior college district |
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that establishes a tax limitation under this subsection must comply |
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with a law providing for the transfer of the limitation, even if the |
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legislature enacts the law subsequent to the county's, the city's or |
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town's, or the junior college district's establishment of the |
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limitation. Taxes otherwise limited by a county, a city or town, or |
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a 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 county, a city or town, or a |
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junior college district may not repeal or rescind a tax limitation |
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established under this subsection. |
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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 revise the ad valorem tax limitations on |
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residence homesteads of elderly and disabled persons and their |
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surviving spouses to take into account certain residence homestead |
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exemptions. |
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(b) The amendment to Sections 1-b(d) and (h), 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 revise the ad |
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valorem tax limitations on residence homesteads of elderly and |
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disabled persons and their surviving spouses to take into account |
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certain residence homestead exemptions." |