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proposing a constitutional amendment to authorize a political |
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subdivision other than a school district to establish a limitation |
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on the amount of ad valorem taxes that the political subdivision may |
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impose on the residence homesteads of persons who are disabled or |
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elderly and their surviving spouses. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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is amended by amending Subsection (h) and adding Subsections (h-1) |
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and (h-2) to read as follows: |
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(h) The governing body of a political subdivision of this |
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state other than a school [a county, a city or town, or a junior
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college] district by official action may provide that if a person |
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who is disabled or is sixty-five (65) years of age or older receives |
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a residence homestead exemption prescribed or authorized by this |
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section, the total amount of ad valorem taxes imposed on that |
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homestead by the political subdivision [county, the city or town,
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or the junior college district] 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 is disabled or sixty-five (65) years of age or older and |
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receives a residence homestead exemption on the homestead. |
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(h-1) In addition to the procedure described by Subsection |
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(h) [As an alternative], on receipt of a petition signed by five |
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percent (5%) of the registered voters of a [the] county, a [the] |
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city or town, or a [the] junior college district, the governing body |
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of the county, the city or town, or the junior college district |
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shall call an election to determine by majority vote whether to |
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establish a tax limitation provided by Subsection (h) [this
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subsection]. |
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(h-2) If a political subdivision [county, a city or town, or
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a junior college district] establishes a tax limitation under the |
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procedures prescribed by Subsection (h) or (h-1) [provided by this
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subsection] and a [disabled] person who is disabled or is [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 a residence homestead exemption, the total amount |
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of ad valorem taxes imposed on the homestead by the political |
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subdivision [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. 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 under the |
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procedures prescribed by Subsection (h) or (h-1) [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 |
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political subdivision [county, within the same city or town, or
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within the same junior college district]. A political subdivision |
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[county, a city or town, or a junior college district] that |
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establishes a tax limitation under the procedures prescribed by |
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Subsection (h) or (h-1) [this subsection] must comply with a law |
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providing for the transfer of the limitation, even if the |
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legislature enacts the law subsequent to the political |
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subdivision's [county's, the city's or town's, or the junior college
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district's] establishment of the limitation. Taxes otherwise |
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limited by a political subdivision [county, a city or town, or a
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junior college district] under the procedures prescribed by |
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Subsection (h) or (h-1) [this subsection] may be increased to the |
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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 political subdivision [county,
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a city or town, or a junior college district] may not repeal or |
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rescind a tax limitation established under the procedures |
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prescribed by Subsection (h) or (h-1) [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, to authorize a political subdivision other |
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than a school district to establish a limitation on the amount of ad |
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valorem taxes the political subdivision may impose on the residence |
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homesteads of persons who are disabled or elderly and their |
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surviving spouses. |
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(b) The amendment to Section 1-b(h), Article VIII, of this |
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constitution takes effect January 1, 2014. |
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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 to authorize a |
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political subdivision other than a school district to establish a |
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limitation on the amount of ad valorem taxes that the political |
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subdivision may impose on the residence homesteads of persons who |
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are disabled or elderly and their surviving spouses." |