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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to limit the total amount of ad valorem taxes that a school district |
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may impose on the residence homestead of an individual and the |
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surviving spouse of the individual if the individual qualifies the |
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property as the individual's residence homestead for 15 consecutive |
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tax years and the school taxes on the property increase by at least |
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120 percent during that period. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 1-b-1 to read as follows: |
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Sec. 1-b-1. (a) The legislature by general law may limit |
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the total amount of ad valorem taxes imposed by a school district on |
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the residence homestead of an individual who qualifies the property |
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as the individual's residence homestead for the preceding 15 |
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consecutive tax years and for which the amount of taxes imposed for |
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general elementary and secondary public school purposes on the |
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property in that 15th tax year is at least 120 percent greater than |
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the amount of those taxes imposed on the property in the first of |
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those tax years, not including taxes imposed on the market value of |
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all improvements made to the property during that period. A law |
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enacted under this section may provide that the taxes imposed by the |
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school district on the residence homestead after that 15th tax year |
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may not exceed the amount of taxes imposed by a school district on |
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the property in that 15th tax year. |
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(b) A law enacted under this section may apply to an |
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increase in school taxes for a 15-year period that begins not |
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earlier than the 15th tax year preceding the tax year in which the |
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law takes effect. |
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(c) A law enacted under this section may provide that the |
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total amount of ad valorem taxes imposed by a school district on a |
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residence homestead may not be increased while the property remains |
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the residence homestead of the surviving spouse of an individual |
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who dies in a tax year in which the taxes on the property are subject |
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to the limitation authorized by Subsection (a) of this section. |
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(d) Notwithstanding Subsection (a) or (c) of this section, a |
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law enacted under this section may provide that school taxes on a |
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residence homestead subject to the limitation authorized by this |
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section may be increased to the extent the value of the residence |
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homestead is increased by an improvement made to the property, |
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other than: |
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(1) a repair; or |
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(2) an improvement made to comply with a governmental |
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requirement. |
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(e) A law enacted under this section may prescribe: |
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(1) additional eligibility requirements for the tax |
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limitation authorized by this section; and |
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(2) procedures for the administration of the |
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limitation. |
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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 7, 2023. |
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The ballot shall be printed to provide for voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to limit the total amount of ad valorem taxes that a |
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school district may impose on the residence homestead of an |
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individual and the surviving spouse of the individual if the |
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individual qualifies the property as the individual's residence |
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homestead for 15 consecutive tax years and the school taxes on the |
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property increase by at least 120 percent during that period." |