Texas 2009 - 81st Regular

Texas House Bill HJR40 Compare Versions

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Old	New	Differences
1	1	81R16384 JD-D
2	2	By: Guillen, Pea H.J.R. No. 40
3	3	Substitute the following for H.J.R. No. 40:
4	4	By: Hilderbran C.S.H.J.R. No. 40
5	5
6	6
7	7	A JOINT RESOLUTION
8	8	proposing a constitutional amendment authorizing the governing
9	9	body of a political subdivision to adopt a local option residence
10	10	homestead exemption from ad valorem taxation of not less than
11	11	$5,000 or more than $30,000.
12	12	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 1-b(e), Article VIII, Texas
14	14	Constitution, is amended to read as follows:
15	15	(e) The governing body of a political subdivision[, other
16	16	than a county education district,] may exempt from ad valorem
17	17	taxation a percentage of the market value of the residence
18	18	homestead of a married or unmarried adult, including one living
19	19	alone. [In the manner provided by law, the voters of a county
20	20	education district at an election held for that purpose may exempt
21	21	from ad valorem taxation a percentage of the market value of the
22	22	residence homestead of a married or unmarried adult, including one
23	23	living alone.] The percentage may not exceed twenty percent.
24	24	However, the amount of a percentage [an] exemption authorized
25	25	pursuant to this subsection may not be less than [Five Thousand
26	26	Dollars (]$5,000[)] unless the legislature by general law
27	27	prescribes other monetary restrictions on the amount of the
28	28	exemption. As an alternative, the governing body of the political
29	29	subdivision may exempt from ad valorem taxation a portion of the
30	30	market value of the residence homestead of a married or unmarried
31	31	adult, including one living alone. The amount of the alternative
32	32	exemption may not be less than $5,000 or more than $30,000. An
33	33	eligible adult is entitled to receive other applicable exemptions
34	34	provided by law. Where ad valorem tax has previously been pledged
35	35	for the payment of debt, the governing body of a political
36	36	subdivision may continue to levy and collect the tax against the
37	37	value of the homesteads exempted under this subsection until the
38	38	debt is discharged if the cessation of the levy would impair the
39	39	obligation of the contract by which the debt was created. The
40	40	legislature by general law may prescribe procedures for the
41	41	administration of residence homestead exemptions. The legislature
42	42	may not provide formulas to protect a school district against all or
43	43	part of the revenue loss incurred by the school district that
44	44	results from the adoption by the governing body of the school
45	45	district of the alternative exemption under this subsection.
46	46	SECTION 2. The following temporary provision is added to
47	47	the Texas Constitution:
48	48	TEMPORARY PROVISION. (a) This temporary provision applies
49	49	to the constitutional amendment proposed by the 81st Legislature,
50	50	Regular Session, 2009, authorizing the governing body of a
51	51	political subdivision to adopt a local option residence homestead
52	52	exemption from ad valorem taxation of not less than $5,000 or more
53	53	than $30,000.
54	54	(b) The amendment to Section 1-b(e), Article VIII, of this
55	55	constitution takes effect beginning with the tax year that begins
56	56	January 1, 2010.
57	57	(c) This temporary provision expires January 1, 2011.
58	58	SECTION 3. This proposed constitutional amendment shall be
59	59	submitted to the voters at an election to be held November 3, 2009.
60	60	The ballot shall be printed to permit voting for or against the
61	61	proposition: "The constitutional amendment authorizing the
62	62	governing body of a political subdivision to adopt a local option
63	63	residence homestead exemption from ad valorem taxation of not less
64	64	than $5,000 or more than $30,000."