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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize a limitation on |
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the total amount of ad valorem taxes that a political subdivision |
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other than a school district, county, municipality, or junior |
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college district may impose on the residence homesteads of certain |
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low-income persons who are disabled or elderly and their surviving |
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spouses. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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is amended by adding Subsection (h-1) to read as follows: |
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(h-1) The governing body of a political subdivision other |
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than a school district, county, city or town, or junior college |
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district by official action may provide that if a person of limited |
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financial means who is disabled or is 65 years of age or older |
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receives a residence homestead exemption prescribed or authorized |
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by this section, the total amount of ad valorem taxes imposed on |
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that homestead by the political subdivision may not be increased |
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while the homestead remains the residence homestead of that person |
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or that person's spouse if the spouse is of limited financial means |
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and is disabled or is 65 years of age or older and receives a |
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residence homestead exemption on the homestead. As an alternative, |
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on receipt of a petition signed by five percent of the registered |
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voters of the political subdivision, the governing body of the |
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political subdivision shall call an election to determine by |
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majority vote whether to establish a tax limitation provided by |
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this subsection. If a political subdivision establishes a tax |
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limitation provided by this subsection and a person of limited |
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financial means who is disabled or is 65 years of age or older dies |
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in a year in which the person received a residence homestead |
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exemption, the total amount of ad valorem taxes imposed on the |
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homestead by the political subdivision may not be increased while |
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the homestead remains the residence homestead of that person's |
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surviving spouse if the spouse is of limited financial means and is |
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55 years of age or older at the time of the person's death, subject |
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to any exceptions provided by general law. The legislature, by |
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general law, may provide for the transfer of all or a proportionate |
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amount of a tax limitation provided by this subsection for a person |
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who qualifies for the limitation and establishes a different |
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residence homestead located in the same political subdivision. A |
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political subdivision that establishes a tax limitation under this |
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subsection must comply with a law providing for the transfer of the |
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limitation, even if the legislature enacts the law subsequent to |
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the establishment by the political subdivision of the limitation. |
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Taxes otherwise limited by a political subdivision under this |
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subsection may be increased to the extent the value of the homestead |
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is increased by improvements other than repairs and other than |
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improvements made to comply with governmental requirements and |
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except as may be consistent with the transfer of a tax limitation |
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under a law authorized by this subsection. The governing body of a |
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political subdivision may not repeal or rescind a tax limitation |
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established under this subsection. The legislature by general law |
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may prescribe the method for determining whether a person is of |
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limited financial means for purposes of this subsection. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 88th Legislature, |
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Regular Session, 2023, to authorize a limitation on the total |
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amount of ad valorem taxes that a political subdivision other than a |
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school district, county, municipality, or junior college district |
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may impose on the residence homesteads of certain low-income |
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persons who are disabled or elderly and their surviving spouses. |
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(b) Section 1-b(h-1), Article VIII, of this constitution, |
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as added by the amendment, takes effect January 1, 2024. |
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(c) This temporary provision expires January 1, 2025. |
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SECTION 3. 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 permit voting for or against the |
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proposition: "The constitutional amendment to authorize a |
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limitation on the total amount of ad valorem taxes that a political |
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subdivision other than a school district, county, municipality, or |
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junior college district may impose on the residence homesteads of |
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certain low-income persons who are disabled or elderly and their |
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surviving spouses." |