81R4107 SMH-D
By: Bolton H.J.R. No. 50
A JOINT RESOLUTION
proposing a constitutional amendment increasing the amounts of
certain residence homestead exemptions from ad valorem taxation and
providing for the adjustment of the amounts of those exemptions
applicable to a homestead based on changes in the appraised value of
the homestead.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-a, Article VIII, Texas Constitution,
is amended to read as follows:
Sec. 1-a. The several counties of the State are authorized
to levy ad valorem taxes upon all property within their respective
boundaries for county purposes, except for a portion of the [first
Three Thousand Dollars ($3,000)] value of residential homesteads of
married or unmarried adults, including those living alone, not to
exceed thirty cents (30) on each One Hundred Dollars ($100)
valuation, in addition to all other ad valorem taxes authorized by
the Constitution of this State, provided the revenue derived
therefrom shall be used for construction and maintenance of Farm to
Market Roads or for Flood Control, except as herein otherwise
provided. For the later of the 2010 tax year or the first tax year
an adult receives the exemption for a residential homestead, the
amount of the exemption is Six Thousand Dollars ($6,000). For each
subsequent tax year, the amount of the exemption shall be
calculated by the appraisal entity by multiplying the amount of the
exemption for the preceding tax year by the percentage change in the
appraised value of the residential homestead from the preceding tax
year and adding that amount to the amount of the exemption for the
preceding tax year.
SECTION 2. Section 1-b(c), Article VIII, Texas
Constitution, is amended to read as follows:
(c) A portion [Fifteen Thousand Dollars ($15,000)] of the
market value of the residence homestead of a married or unmarried
adult, including one living alone, is exempt from ad valorem
taxation for general elementary and secondary public school
purposes. For the later of the 2010 tax year or the first tax year
an adult receives the exemption for a residence homestead, the
amount of the exemption is Thirty Thousand Dollars ($30,000). For
each subsequent tax year, the amount of the exemption shall be
calculated by the appraisal entity by multiplying the amount of the
exemption for the preceding tax year by the percentage change in the
appraised value of the residence homestead from the preceding tax
year and adding that amount to the amount of the exemption for the
preceding tax year. The legislature by general law may provide that
all or part of the exemption does not apply to a district or
political subdivision that imposes ad valorem taxes for public
education purposes but is not the principal school district
providing general elementary and secondary public education
throughout its territory. In addition to this exemption, the
legislature by general law may exempt an amount not to exceed Ten
Thousand Dollars ($10,000) of the market value of the residence
homestead of a person who is disabled as defined in Subsection (b)
of this section and of a person sixty-five (65) years of age or
older from ad valorem taxation for general elementary and secondary
public school purposes. The legislature by general law may base the
amount of and condition eligibility for the additional exemption
authorized by this subsection for disabled persons and for persons
sixty-five (65) years of age or older on economic need. An eligible
disabled person who is sixty-five (65) years of age or older may not
receive both exemptions from a school district but may choose
either. An eligible person is entitled to receive both the
exemption required by this subsection for all residence homesteads
and any exemption adopted pursuant to Subsection (b) of this
section, but the legislature shall provide by general law whether
an eligible disabled or elderly person may receive both the
additional exemption for the elderly and disabled authorized by
this subsection and any exemption for the elderly or disabled
adopted pursuant to Subsection (b) of this section. Where ad
valorem tax has previously been pledged for the payment of debt, the
taxing officers of a school district may continue to levy and
collect the tax against the value of homesteads exempted under this
subsection until the debt is discharged if the cessation of the levy
would impair the obligation of the contract by which the debt was
created. The legislature shall provide for formulas to protect
school districts against all or part of the revenue loss incurred by
the implementation of Article VIII, Sections 1-b(c), 1-b(d), and
1-d-1, of this constitution. The legislature by general law may
define residence homestead for purposes of this section.
SECTION 3. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 81st Legislature,
Regular Session, 2009, increasing the amounts of certain residence
homestead exemptions from ad valorem taxation and providing for the
adjustment of the amounts of those exemptions applicable to a
homestead based on changes in the appraised value of the homestead.
(b) The amendment to Sections 1-a and 1-b(c), Article VIII,
of this constitution takes effect January 1, 2010, and applies only
to a tax year beginning on or after that date.
(c) This temporary provision expires January 1, 2011.
SECTION 4. 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 increasing the amounts
of certain residence homestead exemptions from ad valorem taxation
and providing for the adjustment of the amounts of those exemptions
applicable to a homestead based on changes in the appraised value of
the homestead."