By: Wilson H.J.R. No. 153
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to authorize a limitation on
  the total amount of ad valorem taxes that a political subdivision
  other than a school district, county, municipality, or junior
  college district 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, Article VIII, Texas Constitution,
  is amended by adding Subsection (h-1) to read as follows:
         (h-1)  The governing body of a political subdivision other
  than a school district, county, city or town, or junior college
  district by official action may provide that if a person who is
  disabled or is 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 may not be increased while the homestead
  remains the residence homestead of that person or that person's
  spouse if the spouse is disabled or is 65 years of age or older and
  receives a residence homestead exemption on the homestead. If a
  political subdivision establishes a tax limitation provided by this
  subsection and a person who is disabled or is 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 may not be increased
  while the homestead 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 tax
  limitation provided by this subsection for a person who qualifies
  for the limitation and establishes a different residence homestead
  located in the same political subdivision. A political subdivision
  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 establishment by the
  political subdivision of the limitation.  Taxes otherwise limited
  by a political subdivision 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 may not repeal or rescind a tax limitation established
  under this subsection. The legislature by general law may
  authorize a political subdivision to limit eligibility for a tax
  limitation established under this subsection based on the income of
  the recipient of the tax limitation.
         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, to authorize a limitation on the total
  amount of ad valorem taxes that a political subdivision other than a
  school district, county, municipality, or junior college district
  may impose on the residence homesteads of persons who are disabled
  or elderly and their surviving spouses.
         (b)  Section 1-b(h-1), Article VIII, of this constitution,
  as added by the amendment, 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 to authorize a
  limitation on the total amount of ad valorem taxes that a political
  subdivision other than a school district, county, municipality, or
  junior college district may impose on the residence homesteads of
  persons who are disabled or elderly and their surviving spouses."