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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for the transfer of a limitation established by a county, |
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city or town, or junior college district on the amount of ad valorem |
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taxes imposed on the residence homestead of an elderly or disabled |
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person. |
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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 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 disabled person or a person sixty-five (65) |
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years of age or older dies in a year in which the person received a |
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residence homestead exemption, the total amount of ad valorem taxes |
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imposed on the homestead by the county, the city or town, or the |
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junior college district 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 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 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 or a different residence homestead within a different |
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county, a different city or town, or a different junior college |
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district, if that county, city or town, or junior college district |
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has established a tax limitation under this subsection. A county, a |
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city or town, or a junior college district that establishes a tax |
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limitation under this subsection must comply with a law providing |
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for the transfer of the limitation, even if the legislature enacts |
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the law subsequent to the county's, the city's or town's, or the |
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junior college district's establishment of the limitation. Taxes |
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otherwise limited by a county, a city or town, or a junior college |
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district under this subsection may be increased to the extent the |
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value of the homestead is increased by improvements other than |
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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. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2019. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to provide for the transfer of a limitation established |
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by a county, city or town, or junior college district on the amount |
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of ad valorem taxes imposed on the residence homestead of an elderly |
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or disabled person." |