81R220 SMH-D
By: Guillen, Berman, Pea H.J.R. No. 17
A JOINT RESOLUTION
proposing a constitutional amendment to authorize a political
subdivision to establish a limitation on the total amount of ad
valorem taxes that may be imposed by the political subdivision on
the residence homestead of an eligible person who is a member of a
reserve component of the United States armed forces and is ordered
to active military duty.
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 (j) to read as follows:
(j) The governing body of a political subdivision by
official action may provide that if a person is a member of a
reserve component of the armed forces of the United States,
including the National Guard, who is ordered to active duty by a
proper authority and the person receives a residence homestead
exemption prescribed or authorized by this section and received an
exemption prescribed or authorized by this section for that
homestead in the preceding year, the total amount of ad valorem
taxes imposed on that homestead by the political subdivision may
not exceed the amount of taxes the political subdivision imposed on
the property in the preceding year. As an alternative, on receipt
of a petition signed by five percent of the registered voters of the
political subdivision, the governing body of the political
subdivision shall call an election to determine by majority vote
whether to establish a tax limitation authorized by this
subsection. A tax limitation established by a political
subdivision under this subsection applies to the imposition of ad
valorem taxes by the political subdivision beginning with the first
tax year after the year in which the limitation is established. The
legislature, by general law, may provide for the transfer of all or
a proportionate amount of a tax limitation authorized by this
subsection for a person who qualifies for the limitation and
establishes a different residence homestead. 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 political
subdivision's establishment 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 as may be consistent with
the transfer of a tax limitation under a law authorized by this
subsection. The legislature, by general law, may prescribe
requirements for eligibility for a tax limitation authorized by
this subsection based on the distance of the location where the
person is deployed or stationed on active duty from the person's
residence homestead and the period for which the person is
stationed or deployed, and may define "active duty" for purposes of
this subsection.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 3, 2009.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to authorize a
political subdivision to establish a limitation on the total amount
of ad valorem taxes that may be imposed by the political subdivision
on the residence homestead of an eligible person who is a member of
a reserve component of the United States armed forces and is ordered
to active military duty."