87R5581 SMT-D
 
  By: Ellzey, Guillen, Pacheco H.J.R. No. 125
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to allow the surviving spouse
  of a person who is disabled to receive a limitation on the school
  district ad valorem taxes on the spouse's residence homestead if
  the spouse is 55 years of age or older at the time of the person's
  death.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b(d), Article VIII, Texas
  Constitution, is amended to read as follows:
         (d)  Except as otherwise provided by this subsection, if a
  person receives a residence homestead exemption prescribed by
  Subsection (c) of this section for homesteads of persons who are 65
  years of age or older or who are disabled, the total amount of ad
  valorem taxes imposed on that homestead for general elementary and
  secondary public school purposes may not be increased while it
  remains the residence homestead of that person or that person's
  spouse who receives the exemption.  If a person who is 65 years of
  age or older or who is disabled dies in a year in which the person
  received the exemption, the total amount of ad valorem taxes
  imposed on the homestead for general elementary and secondary
  public school purposes may not be increased while it remains the
  residence homestead of that person's surviving spouse if the spouse
  is 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 limitation provided by this subsection
  for a person who qualifies for the limitation and establishes a
  different residence homestead.  However, taxes otherwise limited
  by this subsection may be increased to the extent the value of the
  homestead is increased by improvements other than repairs or
  improvements made to comply with governmental requirements and
  except as may be consistent with the transfer of a limitation under
  this subsection.  For a residence homestead subject to the
  limitation provided by this subsection in the 1996 tax year or an
  earlier tax year, the legislature shall provide for a reduction in
  the amount of the limitation for the 1997 tax year and subsequent
  tax years in an amount equal to $10,000 multiplied by the 1997 tax
  rate for general elementary and secondary public school purposes
  applicable to the residence homestead.  For a residence homestead
  subject to the limitation provided by this subsection in the 2014
  tax year or an earlier tax year, the legislature shall provide for a
  reduction in the amount of the limitation for the 2015 tax year and
  subsequent tax years in an amount equal to $10,000 multiplied by the
  2015 tax rate for general elementary and secondary public school
  purposes applicable to the residence homestead.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) The changes to the law made by
  Section 1, Chapter 1284 (H.B. 1313), Acts of the 86th Legislature,
  Regular Session, 2019, are validated. 
         (b)  An action taken by a tax official in reliance on Section
  1, Chapter 1284 (H.B. 1313), Acts of the 86th Legislature, Regular
  Session, 2019, is validated. 
         (c)  A collector who collected school district ad valorem
  taxes from a surviving spouse who, under the law as amended by
  Section 1, Chapter 1284 (H.B. 1313), Acts of the 86th Legislature,
  Regular Session, 2019, was entitled to receive a limitation on
  school district taxes on the spouse's residence homestead shall
  calculate the school district taxes that should have been imposed
  for the 2020 and 2021 tax years taking into account the change in
  law made by that Act and, if the taxes collected by the collector
  for those tax years exceed the taxes that should have been imposed
  as calculated under this subsection, the collector shall refund to
  the surviving spouse the difference between the taxes collected and
  the taxes that should have been imposed as calculated under this
  subsection. 
         (d)  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 provide for voting for or against the
  proposition: "The constitutional amendment to allow the surviving
  spouse of a person who is disabled to receive a limitation on the
  school district ad valorem taxes on the spouse's residence
  homestead if the spouse is 55 years of age or older at the time of
  the person's death."