81R4096 JE-D
By: McReynolds H.J.R. No. 57
A JOINT RESOLUTION
proposing a constitutional amendment to authorize a hospital
district to establish an ad valorem tax freeze on residence
homesteads of disabled or elderly persons and their surviving
spouses.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(h), Article VIII, Texas
Constitution, is amended to read as follows:
(h) The governing body of a political subdivision of this
state that is a county, a city or town, a hospital district, or a
junior college district by official action may provide that if a
person who is disabled or is sixty-five (65) years of age or older
receives a residence homestead exemption prescribed or authorized
by this section, the total amount of ad valorem taxes imposed on
that homestead by the political subdivision [county, the city or
town, or the junior college district] may not be increased while it
remains the residence homestead of that person or that person's
spouse who is disabled or sixty-five (65) years of age or older and
receives a residence homestead exemption on the homestead. As an
alternative, on receipt of a petition signed by five percent (5%) of
the registered voters of the political subdivision [county, the
city or town, or the junior college district], the governing body
[of the county, the city or town, or the junior college district]
shall call an election to determine by majority vote whether to
establish a tax limitation provided by this subsection. If a
political subdivision [county, a city or town, or a junior college
district] establishes a tax limitation provided by this subsection
and a disabled person or a person sixty-five (65) years of age or
older dies in a year in which the person received a residence
homestead exemption, the total amount of ad valorem taxes imposed
on the homestead by the political subdivision [county, the city or
town, or the junior college district] may not be increased while it
remains the residence homestead of that person's surviving spouse
if the spouse is fifty-five (55) years of age or older at the time of
the person's death, subject to any exceptions provided by general
law. The legislature, by general law, may provide for the transfer
of all or a proportionate amount of a tax limitation provided by
this subsection for a person who qualifies for the limitation and
establishes a different residence homestead within the same
political subdivision [county, within the same city or town, or
within the same junior college district]. A political subdivision
[county, a city or town, or a junior college district] 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 [county's, the city's or town's, or the junior college
district's] establishment of the limitation. Taxes otherwise
limited by a political subdivision [county, a city or town, or a
junior college district] 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 except as may be consistent with the
transfer of a tax limitation under a law authorized by this
subsection. The governing body of a political subdivision [county,
a city or town, or a junior college district] may not repeal or
rescind a tax limitation established under 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
hospital district to establish an ad valorem tax freeze on the
residence homesteads of disabled or elderly persons and their
surviving spouses."