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A JOINT RESOLUTION
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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(h), Article VIII, Texas |
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Constitution, is amended 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. As an |
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alternative, on receipt of a petition signed by five percent (5%) of |
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the registered voters of the political subdivision [county, the
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city or town, or 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 this subsection. If a |
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political subdivision [county, a city or town, or a junior college
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district] establishes a tax limitation provided by this subsection |
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and a [disabled] person who is disabled or is [a person] sixty-five |
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(65) years of age or older dies in a year in which the person |
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received a residence homestead exemption, the total amount of ad |
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valorem taxes imposed on the homestead by the political subdivision |
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[county, the city or town, or the junior college district] may not |
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be increased while it remains the residence homestead of that |
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person's surviving spouse if the spouse is fifty-five (55) years of |
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age or older at the time of the person's death, subject to any |
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exceptions provided by general law. The legislature, by general |
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law, may provide for the transfer of all or a proportionate amount |
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of a tax limitation provided by this subsection for a person who |
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qualifies for the limitation and establishes a different residence |
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homestead within the same political subdivision [county, within the
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same city or town, or within the same junior college district]. A |
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political subdivision [county, a city or town, or a junior college
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district] that establishes a tax limitation under this subsection |
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must comply with a law providing for the transfer of the limitation, |
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even if the 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 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 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 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." |