| 1 | 1 | | 81R220 SMH-D |
|---|
| 2 | 2 | | By: Guillen, Berman, Pea H.J.R. No. 17 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A JOINT RESOLUTION |
|---|
| 6 | 6 | | proposing a constitutional amendment to authorize a political |
|---|
| 7 | 7 | | subdivision to establish a limitation on the total amount of ad |
|---|
| 8 | 8 | | valorem taxes that may be imposed by the political subdivision on |
|---|
| 9 | 9 | | the residence homestead of an eligible person who is a member of a |
|---|
| 10 | 10 | | reserve component of the United States armed forces and is ordered |
|---|
| 11 | 11 | | to active military duty. |
|---|
| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 13 | 13 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
|---|
| 14 | 14 | | is amended by adding Subsection (j) to read as follows: |
|---|
| 15 | 15 | | (j) The governing body of a political subdivision by |
|---|
| 16 | 16 | | official action may provide that if a person is a member of a |
|---|
| 17 | 17 | | reserve component of the armed forces of the United States, |
|---|
| 18 | 18 | | including the National Guard, who is ordered to active duty by a |
|---|
| 19 | 19 | | proper authority and the person receives a residence homestead |
|---|
| 20 | 20 | | exemption prescribed or authorized by this section and received an |
|---|
| 21 | 21 | | exemption prescribed or authorized by this section for that |
|---|
| 22 | 22 | | homestead in the preceding year, the total amount of ad valorem |
|---|
| 23 | 23 | | taxes imposed on that homestead by the political subdivision may |
|---|
| 24 | 24 | | not exceed the amount of taxes the political subdivision imposed on |
|---|
| 25 | 25 | | the property in the preceding year. As an alternative, on receipt |
|---|
| 26 | 26 | | of a petition signed by five percent of the registered voters of the |
|---|
| 27 | 27 | | political subdivision, the governing body of the political |
|---|
| 28 | 28 | | subdivision shall call an election to determine by majority vote |
|---|
| 29 | 29 | | whether to establish a tax limitation authorized by this |
|---|
| 30 | 30 | | subsection. A tax limitation established by a political |
|---|
| 31 | 31 | | subdivision under this subsection applies to the imposition of ad |
|---|
| 32 | 32 | | valorem taxes by the political subdivision beginning with the first |
|---|
| 33 | 33 | | tax year after the year in which the limitation is established. The |
|---|
| 34 | 34 | | legislature, by general law, may provide for the transfer of all or |
|---|
| 35 | 35 | | a proportionate amount of a tax limitation authorized by this |
|---|
| 36 | 36 | | subsection for a person who qualifies for the limitation and |
|---|
| 37 | 37 | | establishes a different residence homestead. A political |
|---|
| 38 | 38 | | subdivision that establishes a tax limitation under this subsection |
|---|
| 39 | 39 | | must comply with a law providing for the transfer of the limitation, |
|---|
| 40 | 40 | | even if the legislature enacts the law subsequent to the political |
|---|
| 41 | 41 | | subdivision's establishment of the limitation. Taxes otherwise |
|---|
| 42 | 42 | | limited by a political subdivision under this subsection may be |
|---|
| 43 | 43 | | increased to the extent the value of the homestead is increased by |
|---|
| 44 | 44 | | improvements other than repairs and other than improvements made to |
|---|
| 45 | 45 | | comply with governmental requirements and as may be consistent with |
|---|
| 46 | 46 | | the transfer of a tax limitation under a law authorized by this |
|---|
| 47 | 47 | | subsection. The legislature, by general law, may prescribe |
|---|
| 48 | 48 | | requirements for eligibility for a tax limitation authorized by |
|---|
| 49 | 49 | | this subsection based on the distance of the location where the |
|---|
| 50 | 50 | | person is deployed or stationed on active duty from the person's |
|---|
| 51 | 51 | | residence homestead and the period for which the person is |
|---|
| 52 | 52 | | stationed or deployed, and may define "active duty" for purposes of |
|---|
| 53 | 53 | | this subsection. |
|---|
| 54 | 54 | | SECTION 2. This proposed constitutional amendment shall be |
|---|
| 55 | 55 | | submitted to the voters at an election to be held November 3, 2009. |
|---|
| 56 | 56 | | The ballot shall be printed to permit voting for or against the |
|---|
| 57 | 57 | | proposition: "The constitutional amendment to authorize a |
|---|
| 58 | 58 | | political subdivision to establish a limitation on the total amount |
|---|
| 59 | 59 | | of ad valorem taxes that may be imposed by the political subdivision |
|---|
| 60 | 60 | | on the residence homestead of an eligible person who is a member of |
|---|
| 61 | 61 | | a reserve component of the United States armed forces and is ordered |
|---|
| 62 | 62 | | to active military duty." |
|---|