88R2886 CJC-D
 
  By: Goldman H.J.R. No. 30
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment establishing a limitation on
  the total amount of ad valorem taxes that certain political
  subdivisions 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)  Except as otherwise provided by this subsection, [The
  governing body of 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 a political subdivision of this state other than a
  school [the 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 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 [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 disabled or 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
  required [provided] by this subsection for a person who receives
  [qualifies for] the limitation and establishes a different
  residence homestead [within the same county, within the same city
  or town, or within the same junior college district. A 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 county's, the city's or town's, or the
  junior college district's establishment of the limitation]. Taxes
  otherwise limited by [a 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 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 88th Legislature,
  Regular Session, 2023, establishing a limitation on the total
  amount of ad valorem taxes that certain political subdivisions 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, 2024.
         (c)  This temporary provision expires January 1, 2025.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 7, 2023.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment establishing a
  limitation on the total amount of ad valorem taxes that a political
  subdivision of this state other than a school district may impose on
  the residence homesteads of persons who are disabled or elderly and
  their surviving spouses."