| |
| |
|
|
A JOINT RESOLUTION
|
|
|
proposing a constitutional amendment authorizing the legislature |
|
|
to limit the total amount of ad valorem taxes that a school district |
|
|
may impose on the residence homestead of an individual and the |
|
|
surviving spouse of the individual if the individual qualifies the |
|
|
property as the individual's residence homestead for at least 20 |
|
|
consecutive tax years. |
|
|
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Article VIII, Texas Constitution, is amended by |
|
|
adding Section 1-b-2 to read as follows: |
|
|
Sec. 1-b-2. (a) The legislature by general law may limit |
|
|
the total amount of ad valorem taxes imposed by a school district on |
|
|
the residence homestead of an individual who qualifies the property |
|
|
as the individual's residence homestead for at least 20 consecutive |
|
|
tax years. A law enacted under this section may provide that the |
|
|
taxes imposed by the school district on the residence homestead |
|
|
after that 20th tax year may not exceed the amount of taxes imposed |
|
|
by the school district on the property in that 20th tax year. |
|
|
(b) A law enacted under this section may provide that if the |
|
|
first tax year an individual qualified property as the individual's |
|
|
residence homestead was a tax year before the 19th tax year before |
|
|
the tax year in which the law took effect, the individual is |
|
|
considered to have qualified the property as the individual's |
|
|
residence homestead for the first time in the 19th tax year before |
|
|
the tax year in which the law took effect. |
|
|
(c) A law enacted under this section may provide that the |
|
|
total amount of ad valorem taxes imposed by a school district on a |
|
|
residence homestead may not be increased while the property remains |
|
|
the residence homestead of the surviving spouse of an individual |
|
|
who dies in a tax year in which the taxes on the property are subject |
|
|
to the limitation authorized by Subsection (a) of this section. |
|
|
(d) Notwithstanding Subsection (a) or (c) of this section, a |
|
|
law enacted under this section may provide that taxes on a residence |
|
|
homestead subject to the limitation authorized by this section may |
|
|
be increased to the extent the value of the residence homestead is |
|
|
increased by an improvement made to the property, other than: |
|
|
(1) a repair; or |
|
|
(2) an improvement made to comply with a governmental |
|
|
requirement. |
|
|
(e) A law enacted under this section may prescribe: |
|
|
(1) additional eligibility requirements for the tax |
|
|
limitation authorized by this section; and |
|
|
(2) procedures for the administration of the |
|
|
limitation. |
|
|
SECTION 2. 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 authorizing the |
|
|
legislature to limit the total amount of ad valorem taxes that a |
|
|
school district may impose on the residence homestead of an |
|
|
individual and the surviving spouse of the individual if the |
|
|
individual qualifies the property as the individual's residence |
|
|
homestead for at least 20 consecutive tax years." |