81R23695 JD-D
By: Sheffield H.J.R. No. 91
Substitute the following for H.J.R. No. 91:
By: Oliveira C.S.H.J.R. No. 91
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to establish for purposes of ad valorem taxation an initial limit on
the appraised value of the residence homestead of a disabled or
elderly person that was rehabilitated or constructed as a
replacement residence under the federal community development
block grant program or a housing rehabilitation program of the
Texas Department of Housing and Community Affairs.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1, Article VIII, Texas Constitution, is
amended by adding Subsection (j) to read as follows:
(j) This subsection applies only to the residence
homestead, as defined by the legislature, of a disabled person or a
person who is 65 years of age or older that the person previously
qualified for an exemption under Section 1-b(c) of this article and
that was rehabilitated or constructed as a replacement residence
under the federal community development block grant program or
under a housing rehabilitation program of the Texas Department of
Housing and Community Affairs or a successor program.
Notwithstanding Subsections (a) and (b) of this section, the
legislature by general law may provide that for the first tax year
following the year in which the residence homestead was
rehabilitated or constructed, the appraised value of the property
for ad valorem tax purposes is equal to the lesser of the most
recent market value of the property as determined by the appraisal
entity or 110 percent, or a greater percentage, of the appraised
value of the property for the preceding tax year. The legislature
shall provide for formulas to protect school districts against all
or part of the revenue loss incurred by the implementation of this
subsection. A general law enacted under this subsection must
require that for the first tax year that follows the year in which
the owner of the property when the structure was rehabilitated or
constructed, or the owner's spouse or surviving spouse, ceases to
qualify the property for an exemption under Section 1-b(c) of this
article, the property be appraised for ad valorem tax purposes in
accordance with Subsections (a) and (b) of this section.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 81st Legislature,
Regular Session, 2009, authorizing the legislature to establish for
purposes of ad valorem taxation an initial limit on the appraised
value of the residence homestead of a disabled or elderly person
that was rehabilitated or constructed as a replacement residence
under the federal community development block grant program or a
housing rehabilitation program of the Texas Department of Housing
and Community Affairs.
(b) Section 1(j), Article VIII, of this constitution takes
effect January 1, 2010, and applies only to a tax year that begins
on or after that date.
(c) This temporary provision expires January 1, 2011.
SECTION 3. 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 establish for purposes of ad valorem taxation an
initial limit on the appraised value of the residence homestead of a
disabled or elderly person that was rehabilitated or constructed as
a replacement residence under the federal community development
block grant program or a housing rehabilitation program of the
Texas Department of Housing and Community Affairs."