88R6793 MLH-D
 
  By: Button H.J.R. No. 171
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment establishing a limitation on
  the total amount of ad valorem taxes that a county 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 amending Subsection (h) and adding Subsection (h-1)
  to read as follows:
         (h)  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 [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 the [county, the] city or town[,] or
  the junior college district may not be increased while the
  homestead [it] remains the residence homestead of that person or
  that person's spouse who is disabled or is [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 [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 [county, the] city or
  town[,] or the junior college district may not be increased while
  the homestead [it] remains the residence homestead of that person's
  surviving spouse if the spouse is disabled or is [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 provided by this
  subsection for a person who 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.
         (h-1)  Except as otherwise provided by this subsection, if a
  person receives a residence homestead exemption prescribed by
  Subsection (c) of this section for homesteads of persons who are
  disabled or are 65 years of age or older, the total amount of ad
  valorem taxes imposed on that homestead by a county may not be
  increased while the homestead remains the residence homestead of
  that person or that person's spouse who receives the exemption.  If
  a person who is disabled or is 65 years of age or older dies in a
  year in which the person received the exemption, the total amount of
  ad valorem taxes imposed on the homestead by a county may not be
  increased while it remains the residence homestead of that person's
  surviving spouse if the spouse is disabled or 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 required by this subsection for a person who qualifies
  for the limitation and establishes a different residence homestead.  
  Taxes otherwise limited by 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 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 a county may impose on the residence
  homesteads of persons who are disabled or elderly and their
  surviving spouses.
         (b)  The amendment to Section 1-b, 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 county may
  impose on the residence homesteads of persons who are disabled or
  elderly and their surviving spouses."