81R7116 SMH-D
By: Villarreal H.J.R. No. 75
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the governing
body of a municipality to exempt a portion of the value of a
residence homestead from ad valorem taxation if the homestead meets
certain energy efficiency standards.
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 governing body of a city or town may exempt from ad
valorem taxation a portion of the market value of the residence
homestead of a married or unmarried adult, including one living
alone, if the homestead meets energy efficiency standards
prescribed by the governing body. The governing body may provide
that homesteads constructed in different years must meet different
energy efficiency standards to be eligible for the exemption and
may limit the number of years for which a homestead may receive an
exemption. An eligible adult is entitled to receive other
applicable exemptions provided by law. Where ad valorem tax has
previously been pledged for the payment of debt, the governing body
of a city or town 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
governing body of a municipality to exempt a portion of the value of
a residence homestead from ad valorem taxation if the homestead
meets certain energy efficiency standards."