| 1 | 1 | | 81R4096 JE-D |
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| 2 | 2 | | By: McReynolds H.J.R. No. 57 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment to authorize a hospital |
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| 7 | 7 | | district to establish an ad valorem tax freeze on residence |
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| 8 | 8 | | homesteads of disabled or elderly persons and their surviving |
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| 9 | 9 | | spouses. |
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| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 1-b(h), Article VIII, Texas |
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| 12 | 12 | | Constitution, is amended to read as follows: |
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| 13 | 13 | | (h) The governing body of a political subdivision of this |
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| 14 | 14 | | state that is a county, a city or town, a hospital district, or a |
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| 15 | 15 | | junior college district by official action may provide that if a |
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| 16 | 16 | | person who is disabled or is sixty-five (65) years of age or older |
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| 17 | 17 | | receives a residence homestead exemption prescribed or authorized |
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| 18 | 18 | | by this section, the total amount of ad valorem taxes imposed on |
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| 19 | 19 | | that homestead by the political subdivision [county, the city or |
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| 20 | 20 | | town, or the junior college district] may not be increased while it |
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| 21 | 21 | | remains the residence homestead of that person or that person's |
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| 22 | 22 | | spouse who is disabled or sixty-five (65) years of age or older and |
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| 23 | 23 | | receives a residence homestead exemption on the homestead. As an |
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| 24 | 24 | | alternative, on receipt of a petition signed by five percent (5%) of |
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| 25 | 25 | | the registered voters of the political subdivision [county, the |
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| 26 | 26 | | city or town, or the junior college district], the governing body |
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| 27 | 27 | | [of the county, the city or town, or the junior college district] |
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| 28 | 28 | | shall call an election to determine by majority vote whether to |
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| 29 | 29 | | establish a tax limitation provided by this subsection. If a |
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| 30 | 30 | | political subdivision [county, a city or town, or a junior college |
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| 31 | 31 | | district] establishes a tax limitation provided by this subsection |
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| 32 | 32 | | and a disabled person or a person sixty-five (65) years of age or |
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| 33 | 33 | | older dies in a year in which the person received a residence |
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| 34 | 34 | | homestead exemption, the total amount of ad valorem taxes imposed |
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| 35 | 35 | | on the homestead by the political subdivision [county, the city or |
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| 36 | 36 | | town, or the junior college district] may not be increased while it |
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| 37 | 37 | | remains the residence homestead of that person's surviving spouse |
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| 38 | 38 | | if the spouse is fifty-five (55) years of age or older at the time of |
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| 39 | 39 | | the person's death, subject to any exceptions provided by general |
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| 40 | 40 | | law. The legislature, by general law, may provide for the transfer |
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| 41 | 41 | | of all or a proportionate amount of a tax limitation provided by |
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| 42 | 42 | | this subsection for a person who qualifies for the limitation and |
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| 43 | 43 | | establishes a different residence homestead within the same |
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| 44 | 44 | | political subdivision [county, within the same city or town, or |
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| 45 | 45 | | within the same junior college district]. A political subdivision |
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| 46 | 46 | | [county, a city or town, or a junior college district] that |
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| 47 | 47 | | establishes a tax limitation under this subsection must comply with |
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| 48 | 48 | | a law providing for the transfer of the limitation, even if the |
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| 49 | 49 | | legislature enacts the law subsequent to the political |
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| 50 | 50 | | subdivision's [county's, the city's or town's, or the junior college |
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| 51 | 51 | | district's] establishment of the limitation. Taxes otherwise |
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| 52 | 52 | | limited by a political subdivision [county, a city or town, or a |
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| 53 | 53 | | junior college district] under this subsection may be increased to |
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| 54 | 54 | | the extent the value of the homestead is increased by improvements |
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| 55 | 55 | | other than repairs and other than improvements made to comply with |
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| 56 | 56 | | governmental requirements and except as may be consistent with the |
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| 57 | 57 | | transfer of a tax limitation under a law authorized by this |
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| 58 | 58 | | subsection. The governing body of a political subdivision [county, |
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| 59 | 59 | | a city or town, or a junior college district] may not repeal or |
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| 60 | 60 | | rescind a tax limitation established under this subsection. |
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| 61 | 61 | | SECTION 2. This proposed constitutional amendment shall be |
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| 62 | 62 | | submitted to the voters at an election to be held November 3, 2009. |
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| 63 | 63 | | The ballot shall be printed to permit voting for or against the |
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| 64 | 64 | | proposition: "The constitutional amendment to authorize a |
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| 65 | 65 | | hospital district to establish an ad valorem tax freeze on the |
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| 66 | 66 | | residence homesteads of disabled or elderly persons and their |
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| 67 | 67 | | surviving spouses." |
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