83R6632 TJB-D
 
  By: Munoz, Jr. H.J.R. No. 88
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to authorize the legislature
  to define "disabled" for purposes of eligibility for an exemption
  from ad valorem taxation of or a limitation of ad valorem taxes on
  the residence homestead of a person who is disabled.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 1-b(b) and (c), Article VIII, Texas
  Constitution, are amended to read as follows:
         (b)  The governing body of any county, city, town, school
  district, or other political subdivision of the State may exempt by
  its own action not less than Three Thousand Dollars ($3,000) of the
  market value of residence homesteads of persons, married or
  unmarried, including those living alone, who are disabled [under a
  disability for purposes of payment of disability insurance benefits
  under Federal Old-Age, Survivors, and Disability Insurance or its
  successor] or of married or unmarried persons sixty-five (65) years
  of age or older, including those living alone, from all ad valorem
  taxes thereafter levied by the political subdivision. As an
  alternative, upon receipt of a petition signed by twenty percent
  (20%) of the voters who voted in the last preceding election held by
  the political subdivision, the governing body of the subdivision
  shall call an election to determine by majority vote whether an
  amount not less than Three Thousand Dollars ($3,000) as provided in
  the petition, of the market value of residence homesteads of
  [disabled] persons who are disabled or of persons sixty-five (65)
  years of age or over shall be exempt from ad valorem taxes
  thereafter levied by the political subdivision. An eligible
  [disabled] person who is disabled and is sixty-five (65) years of
  age or older may not receive both exemptions from the same political
  subdivision in the same year but may choose either if the
  subdivision has adopted both. Where any ad valorem tax has
  theretofore been pledged for the payment of any debt, the taxing
  officers of the political subdivision shall have authority to
  continue to levy and collect the tax against the homestead property
  at the same rate as the tax so pledged until the debt is discharged,
  if the cessation of the levy would impair the obligation of the
  contract by which the debt was created.
         (c)  Fifteen Thousand Dollars ($15,000) of the market value
  of the residence homestead of a married or unmarried adult,
  including one living alone, is exempt from ad valorem taxation for
  general elementary and secondary public school purposes. The
  legislature by general law may provide that all or part of the
  exemption does not apply to a district or political subdivision
  that imposes ad valorem taxes for public education purposes but is
  not the principal school district providing general elementary and
  secondary public education throughout its territory. In addition
  to this exemption, the legislature by general law may exempt an
  amount not to exceed Ten Thousand Dollars ($10,000) of the market
  value of the residence homestead of a person who is disabled [as
  defined in Subsection (b) of this section] and of a person
  sixty-five (65) years of age or older from ad valorem taxation for
  general elementary and secondary public school purposes. The
  legislature by general law may base the amount of and condition
  eligibility for the additional exemption authorized by this
  subsection for [disabled] persons who are disabled and for persons
  sixty-five (65) years of age or older on economic need. An eligible
  [disabled] person who is disabled and is sixty-five (65) years of
  age or older may not receive both exemptions from a school district
  but may choose either. An eligible person is entitled to receive
  both the exemption required by this subsection for all residence
  homesteads and any exemption adopted pursuant to Subsection (b) of
  this section, but the legislature shall provide by general law
  whether an eligible person who is disabled or elderly [person] may
  receive both the additional exemption for the elderly and disabled
  authorized by this subsection and any exemption for the elderly or
  disabled adopted pursuant to Subsection (b) of this section. Where
  ad valorem tax has previously been pledged for the payment of debt,
  the taxing officers of a school district may continue to levy and
  collect the tax against the value of homesteads exempted under this
  subsection until the debt is discharged if the cessation of the levy
  would impair the obligation of the contract by which the debt was
  created. The legislature shall provide for formulas to protect
  school districts against all or part of the revenue loss incurred by
  the implementation of Article VIII, Sections 1-b(c), 1-b(d), and
  1-d-1, of this constitution. The legislature by general law may
  define residence homestead and disabled for purposes of this
  section.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) This temporary provision applies
  to the constitutional amendment proposed by the 83rd Legislature,
  Regular Session, 2013, to authorize the legislature to define
  "disabled" for purposes of eligibility for an exemption from ad
  valorem taxation of or a limitation of ad valorem taxes on the
  residence homestead of a person who is disabled.
         (b)  The amendment to Sections 1-b(b) and (c), Article VIII,
  of this constitution takes effect January 1, 2014, and applies only
  to a tax year beginning on or after that date.
         (c)  This temporary provision expires January 1, 2015.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 5, 2013.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment to authorize the
  legislature to define "disabled" for purposes of eligibility for an
  exemption from ad valorem taxation of or a limitation of ad valorem
  taxes on the residence homestead of a person who is disabled."