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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize a local option |
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exemption from ad valorem taxation by a school district of the total |
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market value of the residence homesteads of certain elderly or |
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disabled persons. |
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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 adding Subsection (n) to read as follows: |
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(n) The governing body of a school district may exempt from |
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ad valorem taxation the total market value of the residence |
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homestead of a person who is disabled or is 70 years of age or older. |
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The surviving spouse of a person who received an exemption under |
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this subsection for the residence homestead of a person who is |
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disabled or is 70 years of age or older is entitled to an exemption |
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from ad valorem taxation by the same school district of the total |
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market value of the same property to which the deceased spouse's |
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exemption applied if the deceased spouse died in a year in which the |
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deceased spouse received the exemption, the surviving spouse was 55 |
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years of age or older when the deceased spouse died, and the |
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property was the residence homestead of the surviving spouse when |
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the deceased spouse died and remains the residence homestead of the |
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surviving spouse. Where ad valorem tax of a school district has |
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previously been pledged for the payment of debt, the taxing |
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officers of the school district may continue to levy and collect the |
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tax against the value of residence 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 by general law may prescribe procedures |
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for the administration of 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 85th Legislature, |
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Regular Session, 2017, to authorize a local option exemption from |
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ad valorem taxation by a school district of the total market value |
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of the residence homesteads of certain elderly or disabled persons. |
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(b) The amendment to Section 1-b, Article VIII, of this |
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constitution takes effect January 1, 2018, and applies only to ad |
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valorem taxes imposed for a tax year beginning on or after that |
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date. |
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(c) This temporary provision expires January 1, 2019. |
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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 7, 2017. |
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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 local |
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option exemption from ad valorem taxation by a school district of |
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the total market value of the residence homesteads of certain |
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elderly or disabled persons." |