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A JOINT RESOLUTION
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proposing a constitutional amendment increasing the amount of the |
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residence homestead exemption from ad valorem taxation for public |
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school purposes and providing for a reduction of the limitation on |
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the total amount of ad valorem taxes that may be imposed for those |
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purposes on the homestead of an elderly or disabled person to |
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reflect the increased exemption amount. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 1-b(c) and (d), Article VIII, Texas |
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Constitution, are amended to read as follows: |
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(c) The amount of $30,000 [Fifteen Thousand Dollars
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($15,000)] of the market value of the residence homestead of a |
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married or unmarried adult, including one living alone, is exempt |
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from ad valorem taxation for general elementary and secondary |
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public school purposes. The legislature by general law may provide |
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that all or part of the exemption does not apply to a district or |
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political subdivision that imposes ad valorem taxes for public |
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education purposes but is not the principal school district |
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providing general elementary and secondary public education |
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throughout its territory. In addition to this exemption, the |
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legislature by general law may exempt an amount not to exceed [Ten
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Thousand Dollars (] $10,000[)] of the market value of the residence |
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homestead of a person who is disabled as defined in Subsection (b) |
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of this section and of a person [sixty-five (] 65[)] years of age or |
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older from ad valorem taxation for general elementary and secondary |
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public school purposes. The legislature by general law may base the |
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amount of and condition eligibility for the additional exemption |
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authorized by this subsection for disabled persons and for persons |
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[sixty-five (] 65[)] years of age or older on economic need. An |
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eligible disabled person who is [sixty-five (] 65[)] years of age or |
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older may not receive both exemptions from a school district but may |
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choose either. An eligible person is entitled to receive both the |
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exemption required by this subsection for all residence homesteads |
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and any exemption adopted pursuant to Subsection (b) of this |
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section, but the legislature shall provide by general law whether |
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an eligible disabled or elderly person may receive both the |
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additional exemption for the elderly and disabled authorized by |
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this subsection and any exemption for the elderly or disabled |
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adopted pursuant to Subsection (b) of this section. Where ad |
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valorem tax has previously been pledged for the payment of debt, the |
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taxing officers of a school district may continue to levy and |
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collect the tax against the value of homesteads exempted under this |
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subsection until the debt is discharged if the cessation of the levy |
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would impair the obligation of the contract by which the debt was |
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created. The legislature shall provide for formulas to protect |
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school districts against all or part of the revenue loss incurred by |
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the implementation of this subsection, Subsection (d) of this |
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section, and Section 1-d-1 of this article [Article VIII, Sections
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1-b(c), 1-b(d), and 1-d-1, of this constitution]. The legislature |
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by general law may define residence homestead for purposes of this |
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section. |
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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 |
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total amount of ad valorem taxes imposed on that homestead for |
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general 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 in a year in which |
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the person received the exemption, the total amount of ad valorem |
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taxes 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 if the spouse |
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is [fifty-five (] 55[)] years of age or older at the time of the |
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person's death, subject to any exceptions provided by general law. |
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The legislature, by general law, may provide for the transfer of all |
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or a proportionate amount of a 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. However, taxes |
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otherwise limited by this subsection may be increased to the extent |
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the value of the homestead is increased by improvements other than |
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repairs or improvements made to comply with governmental |
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requirements and except as may be consistent with the transfer of a |
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limitation under this subsection. For a residence homestead |
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subject to the limitation provided by this subsection in the 1996 |
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tax year or an earlier tax year, the legislature shall provide for a |
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reduction in the amount of the limitation for the 1997 tax year and |
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subsequent tax years in an amount equal to $10,000 multiplied by the |
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1997 tax rate for general elementary and secondary public school |
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purposes applicable to the residence homestead. For a residence |
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homestead subject to the limitation provided by this subsection in |
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the 2015 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 2016 |
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tax year and subsequent tax years in an amount equal to $15,000 |
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multiplied by the 2016 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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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 84th Legislature, |
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Regular Session, 2015, increasing the amount of the residence |
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homestead exemption from ad valorem taxation for public school |
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purposes and providing for a reduction of the limitation on the |
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total amount of ad valorem taxes that may be imposed for those |
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purposes on the homesteads of the elderly or disabled to reflect the |
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increased exemption amount. |
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(b) The amendment to Sections 1-b(c) and (d), Article VIII, |
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of this constitution takes effect January 1, 2016, 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, 2017. |
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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 3, 2015. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment increasing the amount |
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of the residence homestead exemption from ad valorem taxation for |
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public school purposes from $15,000 to $30,000 and providing for a |
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reduction of the limitation on the total amount of ad valorem taxes |
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that may be imposed for those purposes on the homestead of an |
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elderly or disabled person to reflect the increased exemption |
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amount." |