81R14395 SMH-D
By: Olivo H.J.R. No. 6
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt a portion of the assessed value of the residence homestead
of an elderly person from ad valorem taxation by a fresh water
supply district.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (j) to read as follows:
(j) The legislature by general law may exempt $100,000 of
the assessed value of the residence homestead of a person who is 65
years of age or older from ad valorem taxation by a conservation and
reclamation district created under Section 59, Article XVI, of this
constitution to conserve, transport, and distribute fresh water
from any source for domestic and commercial purposes. Where ad
valorem tax has previously been pledged for the payment of debt, the
taxing officers of a district to which this subsection applies may
continue to levy and collect the tax against the value of the
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.
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 authorizing the
legislature to exempt a portion of the assessed value of the
residence homestead of an elderly person from ad valorem taxation
by a fresh water supply district."