|
|
|
A JOINT RESOLUTION
|
|
proposing a constitutional amendment to authorize a political |
|
subdivision other than a school district to establish a limitation |
|
on the amount of ad valorem taxes that the political subdivision may |
|
impose on the residence homesteads of persons who are disabled or |
|
elderly and their surviving spouses. |
|
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 1-b(h), Article VIII, Texas |
|
Constitution, is amended to read as follows: |
|
(h) The governing body of a political subdivision of this |
|
state other than a school [a county, a city or town, or a junior |
|
college] district by official action may provide that if a person |
|
who is disabled or is 65 [sixty-five (65)] years of age or older |
|
receives a residence homestead exemption prescribed or authorized |
|
by this section, the total amount of ad valorem taxes imposed on |
|
that homestead by the political subdivision [county, the city or |
|
town, or the junior college district] may not be increased while it |
|
remains the residence homestead of that person or that person's |
|
spouse who is disabled or is 65 [sixty-five (65)] years of age or |
|
older and receives a residence homestead exemption on the |
|
homestead. As an alternative, on receipt of a petition signed by |
|
five percent [(5%)] of the registered voters of the political |
|
subdivision [county, the city or town, or the junior college |
|
district], the governing body [of the county, the city or town, or |
|
the junior college district] shall call an election to determine by |
|
majority vote whether to establish a tax limitation provided by |
|
this subsection. If a political subdivision [county, a city or |
|
town, or a junior college district] establishes a tax limitation |
|
provided by this subsection and a [disabled] person who is disabled |
|
or is 65 [a person sixty-five (65)] years of age or older dies in a |
|
year in which the person received a residence homestead exemption, |
|
the total amount of ad valorem taxes imposed on the homestead by the |
|
political subdivision [county, the city or town, or the junior |
|
college district] may not be increased while it remains the |
|
residence homestead of that person's surviving spouse if the spouse |
|
is 55 [fifty-five (55)] years of age or older at the time of the |
|
person's death, subject to any exceptions provided by general law. |
|
The legislature, by general law, may provide for the transfer of all |
|
or a proportionate amount of a tax limitation provided by this |
|
subsection for a person who qualifies for the limitation and |
|
establishes a different residence homestead within the same |
|
political subdivision [county, within the same city or town, or |
|
within the same junior college district]. A political subdivision |
|
[county, a city or town, or a junior college district] that |
|
establishes a tax limitation under this subsection must comply with |
|
a law providing for the transfer of the limitation, even if the |
|
legislature enacts the law subsequent to the political |
|
subdivision's [county's, the city's or town's, or the junior college |
|
district's] establishment of the limitation. Taxes otherwise |
|
limited by a political subdivision [county, a city or town, or a |
|
junior college district] under this subsection may be increased to |
|
the extent the value of the homestead is increased by improvements |
|
other than repairs and other than improvements made to comply with |
|
governmental requirements and except as may be consistent with the |
|
transfer of a tax limitation under a law authorized by this |
|
subsection. The governing body of a political subdivision [county, |
|
a city or town, or a junior college district] may not repeal or |
|
rescind a tax limitation established under this subsection. |
|
SECTION 2. The following temporary provision is added to |
|
the Texas Constitution: |
|
TEMPORARY PROVISION. (a) This temporary provision applies |
|
to the constitutional amendment proposed by the 87th Legislature, |
|
Regular Session, 2021, to authorize a political subdivision other |
|
than a school district to establish a limitation on the amount of ad |
|
valorem taxes the political subdivision may impose on the residence |
|
homesteads of persons who are disabled or elderly and their |
|
surviving spouses. |
|
(b) The amendment to Section 1-b(h), Article VIII, of this |
|
constitution takes effect January 1, 2022. |
|
(c) This temporary provision expires January 1, 2023. |
|
SECTION 3. This proposed constitutional amendment shall be |
|
submitted to the voters at an election to be held November 2, 2021. |
|
The ballot shall be printed to permit voting for or against the |
|
proposition: "The constitutional amendment to authorize a |
|
political subdivision other than a school district to establish a |
|
limitation on the amount of ad valorem taxes that the political |
|
subdivision may impose on the residence homesteads of persons who |
|
are disabled or elderly and their surviving spouses." |