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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the governing |
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body of a political subdivision to limit the total amount of ad |
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valorem taxes that may be imposed by the political subdivision on |
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the residence homestead of certain lower-income individuals. |
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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 (t) to read as follows: |
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(t) The governing body of a political subdivision may |
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provide that the total amount of ad valorem taxes imposed by the |
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political subdivision on a residence homestead of a lower-income |
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individual that is located in a homestead preservation district may |
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not exceed the amount of taxes the political subdivision imposed on |
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the property in the year in which the individual first qualifies for |
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the limitation. The legislature by general law may define |
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"homestead preservation district" and may prescribe requirements |
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for eligibility for a tax limitation authorized by this subsection |
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and procedures 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 86th Legislature, |
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Regular Session, 2019, authorizing the governing body of a |
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political subdivision to limit the total amount of ad valorem taxes |
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that may be imposed by the political subdivision on the residence |
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homestead of certain lower-income individuals. |
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(b) Section 1-b(t), Article VIII, of this constitution |
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takes effect January 1, 2020, and applies only to a tax year |
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beginning on or after that date. |
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(c) This temporary provision expires January 1, 2021. |
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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, 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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governing body of a political subdivision to limit the total amount |
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of ad valorem taxes that may be imposed by the political subdivision |
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on the residence homestead of certain lower-income individuals." |