88R16112 TJB-D
 
  By: King S.J.R. No. 83
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide for an exemption from ad valorem taxation of a portion of
  the market value of a property that is the primary residence of an
  adult who has an intellectual or developmental disability and is
  related to the owner of the property within a certain degree by
  consanguinity.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Article VIII, Texas Constitution, is amended by
  adding Section 1-b-3 to read as follows:
         Sec. 1-b-3.  (a)  The legislature by general law may exempt
  from ad valorem taxation a portion of the market value of the real
  property a person owns that is the primary residence of an adult who
  has an intellectual or developmental disability and is related to
  the owner of the property within the third degree by consanguinity
  and that is not used for the production of income.
         (b)  The portion of the market value of real property
  authorized to be exempted under Subsection (a) of this section is
  equal to the amount of the exemption provided by Section 1-b(c) of
  this article applicable to the residence homestead of a married or
  unmarried adult, including one living alone.
         (c)  The legislature may define "developmental disability"
  and "intellectual disability" for purposes of this section.
         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 provide for an exemption from ad valorem taxation of
  a portion of the market value of a property that is the primary
  residence of an adult who has an intellectual or developmental
  disability and is related to the owner of the property within a
  certain degree by consanguinity."