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A JOINT RESOLUTION
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proposing a constitutional amendment relating to the eligibility of |
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the former spouse of a person who is elderly or disabled to receive |
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a limitation on the amount of ad valorem taxes imposed on the |
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spouse's residence homestead by certain political subdivisions. |
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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, 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 |
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sixty-five (65) years of age or older dies or the marriage of such a |
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person is dissolved by divorce or annulment in a year in which the |
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person received the exemption, the total amount of ad valorem taxes |
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imposed on the homestead for general elementary and secondary |
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public school purposes may not be increased while it remains the |
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residence homestead of that person's surviving spouse or former |
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spouse if the spouse is fifty-five (55) years of age or older at the |
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time of the person's death or at the time the person's marriage was |
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dissolved by divorce or annulment, subject to any exceptions |
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provided by general law. The legislature, by general law, may |
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provide for the transfer of all or a proportionate amount of a |
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limitation provided by this subsection for a person who qualifies |
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for the limitation and establishes a different residence homestead. |
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However, taxes otherwise limited by 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 or 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 limitation under this subsection. For a residence |
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homestead subject to the limitation provided by this subsection in |
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the 1996 tax year or an earlier tax year, the legislature shall |
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provide for a reduction in the amount of the limitation for the 1997 |
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tax year and subsequent tax years in an amount equal to $10,000 |
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multiplied by the 1997 tax rate for general elementary and |
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secondary public school purposes applicable to the residence |
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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 and a person who is disabled [person] or is [a
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person] sixty-five (65) years of age or older dies or the marriage |
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of such a person is dissolved by divorce or annulment in a year in |
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which the person received a residence homestead exemption, the |
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total amount of ad valorem taxes imposed on the homestead by the |
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county, the city or town, or the junior college district may not be |
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increased while it remains the residence homestead of that person's |
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surviving spouse or former spouse if the spouse is fifty-five (55) |
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years of age or older at the time of the person's death or at the |
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time the person's marriage was dissolved by divorce or annulment, |
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subject to any exceptions provided by general law. The legislature, |
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by general law, may provide for the transfer of all or a |
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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 83rd Legislature, |
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Regular Session, 2013, relating to the eligibility of the former |
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spouse of a person who is elderly or disabled to receive a |
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limitation on the amount of ad valorem taxes imposed on the spouse's |
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residence homestead by certain political subdivisions. |
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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, 2014, 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, 2015. |
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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 5, 2013. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment relating to the |
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eligibility of the former spouse of a person who is elderly or |
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disabled to receive a limitation on the amount of ad valorem taxes |
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imposed on the spouse's residence homestead by certain political |
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subdivisions." |