Texas 2009 - 81st Regular

Texas House Bill HJR50 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R4107 SMH-D
2	2	By: Bolton H.J.R. No. 50
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment increasing the amounts of
7	7	certain residence homestead exemptions from ad valorem taxation and
8	8	providing for the adjustment of the amounts of those exemptions
9	9	applicable to a homestead based on changes in the appraised value of
10	10	the homestead.
11	11	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 1-a, Article VIII, Texas Constitution,
13	13	is amended to read as follows:
14	14	Sec. 1-a. The several counties of the State are authorized
15	15	to levy ad valorem taxes upon all property within their respective
16	16	boundaries for county purposes, except for a portion of the [first
17	17	Three Thousand Dollars ($3,000)] value of residential homesteads of
18	18	married or unmarried adults, including those living alone, not to
19	19	exceed thirty cents (30) on each One Hundred Dollars ($100)
20	20	valuation, in addition to all other ad valorem taxes authorized by
21	21	the Constitution of this State, provided the revenue derived
22	22	therefrom shall be used for construction and maintenance of Farm to
23	23	Market Roads or for Flood Control, except as herein otherwise
24	24	provided. For the later of the 2010 tax year or the first tax year
25	25	an adult receives the exemption for a residential homestead, the
26	26	amount of the exemption is Six Thousand Dollars ($6,000). For each
27	27	subsequent tax year, the amount of the exemption shall be
28	28	calculated by the appraisal entity by multiplying the amount of the
29	29	exemption for the preceding tax year by the percentage change in the
30	30	appraised value of the residential homestead from the preceding tax
31	31	year and adding that amount to the amount of the exemption for the
32	32	preceding tax year.
33	33	SECTION 2. Section 1-b(c), Article VIII, Texas
34	34	Constitution, is amended to read as follows:
35	35	(c) A portion [Fifteen Thousand Dollars ($15,000)] of the
36	36	market value of the residence homestead of a married or unmarried
37	37	adult, including one living alone, is exempt from ad valorem
38	38	taxation for general elementary and secondary public school
39	39	purposes. For the later of the 2010 tax year or the first tax year
40	40	an adult receives the exemption for a residence homestead, the
41	41	amount of the exemption is Thirty Thousand Dollars ($30,000). For
42	42	each subsequent tax year, the amount of the exemption shall be
43	43	calculated by the appraisal entity by multiplying the amount of the
44	44	exemption for the preceding tax year by the percentage change in the
45	45	appraised value of the residence homestead from the preceding tax
46	46	year and adding that amount to the amount of the exemption for the
47	47	preceding tax year. The legislature by general law may provide that
48	48	all or part of the exemption does not apply to a district or
49	49	political subdivision that imposes ad valorem taxes for public
50	50	education purposes but is not the principal school district
51	51	providing general elementary and secondary public education
52	52	throughout its territory. In addition to this exemption, the
53	53	legislature by general law may exempt an amount not to exceed Ten
54	54	Thousand Dollars ($10,000) of the market value of the residence
55	55	homestead of a person who is disabled as defined in Subsection (b)
56	56	of this section and of a person sixty-five (65) years of age or
57	57	older from ad valorem taxation for general elementary and secondary
58	58	public school purposes. The legislature by general law may base the
59	59	amount of and condition eligibility for the additional exemption
60	60	authorized by this subsection for disabled persons and for persons
61	61	sixty-five (65) years of age or older on economic need. An eligible
62	62	disabled person who is sixty-five (65) years of age or older may not
63	63	receive both exemptions from a school district but may choose
64	64	either. An eligible person is entitled to receive both the
65	65	exemption required by this subsection for all residence homesteads
66	66	and any exemption adopted pursuant to Subsection (b) of this
67	67	section, but the legislature shall provide by general law whether
68	68	an eligible disabled or elderly person may receive both the
69	69	additional exemption for the elderly and disabled authorized by
70	70	this subsection and any exemption for the elderly or disabled
71	71	adopted pursuant to Subsection (b) of this section. Where ad
72	72	valorem tax has previously been pledged for the payment of debt, the
73	73	taxing officers of a school district may continue to levy and
74	74	collect the tax against the value of homesteads exempted under this
75	75	subsection until the debt is discharged if the cessation of the levy
76	76	would impair the obligation of the contract by which the debt was
77	77	created. The legislature shall provide for formulas to protect
78	78	school districts against all or part of the revenue loss incurred by
79	79	the implementation of Article VIII, Sections 1-b(c), 1-b(d), and
80	80	1-d-1, of this constitution. The legislature by general law may
81	81	define residence homestead for purposes of this section.
82	82	SECTION 3. The following temporary provision is added to
83	83	the Texas Constitution:
84	84	TEMPORARY PROVISION. (a) This temporary provision applies
85	85	to the constitutional amendment proposed by the 81st Legislature,
86	86	Regular Session, 2009, increasing the amounts of certain residence
87	87	homestead exemptions from ad valorem taxation and providing for the
88	88	adjustment of the amounts of those exemptions applicable to a
89	89	homestead based on changes in the appraised value of the homestead.
90	90	(b) The amendment to Sections 1-a and 1-b(c), Article VIII,
91	91	of this constitution takes effect January 1, 2010, and applies only
92	92	to a tax year beginning on or after that date.
93	93	(c) This temporary provision expires January 1, 2011.
94	94	SECTION 4. This proposed constitutional amendment shall be
95	95	submitted to the voters at an election to be held November 3, 2009.
96	96	The ballot shall be printed to permit voting for or against the
97	97	proposition: "The constitutional amendment increasing the amounts
98	98	of certain residence homestead exemptions from ad valorem taxation
99	99	and providing for the adjustment of the amounts of those exemptions
100	100	applicable to a homestead based on changes in the appraised value of
101	101	the homestead."