82R8317 ALL-D
By: Schwertner H.J.R. No. 101
A JOINT RESOLUTION
proposing a constitutional amendment to allow the surviving spouse
of a disabled person to receive a limitation on school district ad
valorem taxes on the person's residence homestead if the spouse is
55 years of age or older at the time of the person's death.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(d), Article VIII, Texas
Constitution, is amended to read as follows:
(d) Except as otherwise provided by this subsection, if a
person receives a residence homestead exemption prescribed by
Subsection (c) of this section for homesteads of persons who are
sixty-five (65) years of age or older or who are disabled, the total
amount of ad valorem taxes imposed on that homestead for general
elementary and secondary public school purposes may not be
increased while it remains the residence homestead of that person
or that person's spouse who receives the exemption. If a person who
is sixty-five (65) years of age or older or who is disabled dies in a
year in which the person received the exemption, the total amount of
ad valorem taxes imposed on the homestead for general elementary
and secondary public school purposes may not be increased while it
remains the residence homestead of that person's surviving spouse
if the spouse is fifty-five (55) years of age or older at the time of
the person's death, subject to any exceptions provided by general
law. The legislature, by general law, may provide for the transfer
of all or a proportionate amount of a limitation provided by this
subsection for a person who qualifies for the limitation and
establishes a different residence homestead. However, taxes
otherwise limited by this subsection may be increased to the extent
the value of the homestead is increased by improvements other than
repairs or improvements made to comply with governmental
requirements and except as may be consistent with the transfer of a
limitation under this subsection. For a residence homestead
subject to the limitation provided by this subsection in the 1996
tax year or an earlier tax year, the legislature shall provide for a
reduction in the amount of the limitation for the 1997 tax year and
subsequent tax years in an amount equal to $10,000 multiplied by the
1997 tax rate for general elementary and secondary public school
purposes applicable to the residence homestead.
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 82nd Legislature,
Regular Session, 2011, to allow the surviving spouse of a disabled
person to receive a limitation on school district ad valorem taxes
on the person's residence homestead if the spouse is 55 years of age
or older at the time of the person's death.
(b) The amendment to Section 1-b(d), Article VIII, of this
constitution takes effect January 1, 2012, and applies only to a tax
year beginning on or after that date.
(c) This temporary provision expires January 1, 2013.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2011.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to allow the surviving
spouse of a disabled person to receive a limitation on school
district ad valorem taxes on the person's residence homestead if
the spouse is 55 years of age or older at the time of the person's
death."