Texas 2009 - 81st Regular

Texas House Bill HJR91 Compare Versions

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Old	New	Differences
1	1	81R23695 JD-D
2	2	By: Sheffield H.J.R. No. 91
3	3	Substitute the following for H.J.R. No. 91:
4	4	By: Oliveira C.S.H.J.R. No. 91
5	5
6	6
7	7	A JOINT RESOLUTION
8	8	proposing a constitutional amendment authorizing the legislature
9	9	to establish for purposes of ad valorem taxation an initial limit on
10	10	the appraised value of the residence homestead of a disabled or
11	11	elderly person that was rehabilitated or constructed as a
12	12	replacement residence under the federal community development
13	13	block grant program or a housing rehabilitation program of the
14	14	Texas Department of Housing and Community Affairs.
15	15	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
16	16	SECTION 1. Section 1, Article VIII, Texas Constitution, is
17	17	amended by adding Subsection (j) to read as follows:
18	18	(j) This subsection applies only to the residence
19	19	homestead, as defined by the legislature, of a disabled person or a
20	20	person who is 65 years of age or older that the person previously
21	21	qualified for an exemption under Section 1-b(c) of this article and
22	22	that was rehabilitated or constructed as a replacement residence
23	23	under the federal community development block grant program or
24	24	under a housing rehabilitation program of the Texas Department of
25	25	Housing and Community Affairs or a successor program.
26	26	Notwithstanding Subsections (a) and (b) of this section, the
27	27	legislature by general law may provide that for the first tax year
28	28	following the year in which the residence homestead was
29	29	rehabilitated or constructed, the appraised value of the property
30	30	for ad valorem tax purposes is equal to the lesser of the most
31	31	recent market value of the property as determined by the appraisal
32	32	entity or 110 percent, or a greater percentage, of the appraised
33	33	value of the property for the preceding tax year. The legislature
34	34	shall provide for formulas to protect school districts against all
35	35	or part of the revenue loss incurred by the implementation of this
36	36	subsection. A general law enacted under this subsection must
37	37	require that for the first tax year that follows the year in which
38	38	the owner of the property when the structure was rehabilitated or
39	39	constructed, or the owner's spouse or surviving spouse, ceases to
40	40	qualify the property for an exemption under Section 1-b(c) of this
41	41	article, the property be appraised for ad valorem tax purposes in
42	42	accordance with Subsections (a) and (b) of this section.
43	43	SECTION 2. The following temporary provision is added to
44	44	the Texas Constitution:
45	45	TEMPORARY PROVISION. (a) This temporary provision applies
46	46	to the constitutional amendment proposed by the 81st Legislature,
47	47	Regular Session, 2009, authorizing the legislature to establish for
48	48	purposes of ad valorem taxation an initial limit on the appraised
49	49	value of the residence homestead of a disabled or elderly person
50	50	that was rehabilitated or constructed as a replacement residence
51	51	under the federal community development block grant program or a
52	52	housing rehabilitation program of the Texas Department of Housing
53	53	and Community Affairs.
54	54	(b) Section 1(j), Article VIII, of this constitution takes
55	55	effect January 1, 2010, and applies only to a tax year that begins
56	56	on or after that date.
57	57	(c) This temporary provision expires January 1, 2011.
58	58	SECTION 3. This proposed constitutional amendment shall be
59	59	submitted to the voters at an election to be held November 3, 2009.
60	60	The ballot shall be printed to permit voting for or against the
61	61	proposition: "The constitutional amendment authorizing the
62	62	legislature to establish for purposes of ad valorem taxation an
63	63	initial limit on the appraised value of the residence homestead of a
64	64	disabled or elderly person that was rehabilitated or constructed as
65	65	a replacement residence under the federal community development
66	66	block grant program or a housing rehabilitation program of the
67	67	Texas Department of Housing and Community Affairs."