82R10306 TJB-D
By: Munoz, Jr. H.J.R. No. 114
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to define "disabled" for purposes of eligibility for an exemption
from ad valorem taxation of or a limitation of ad valorem taxes on
the residence homestead of a disabled person.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 1-b(b) and (c), Article VIII, Texas
Constitution, are amended to read as follows:
(b) The governing body of any county, city, town, school
district, or other political subdivision of the State may exempt by
its own action not less than Three Thousand Dollars ($3,000) of the
market value of residence homesteads of persons, married or
unmarried, including those living alone, who are disabled [under a
disability for purposes of payment of disability insurance benefits
under Federal Old-Age, Survivors, and Disability Insurance or its
successor] or of married or unmarried persons sixty-five (65) years
of age or older, including those living alone, from all ad valorem
taxes thereafter levied by the political subdivision. As an
alternative, upon receipt of a petition signed by twenty percent
(20%) of the voters who voted in the last preceding election held by
the political subdivision, the governing body of the subdivision
shall call an election to determine by majority vote whether an
amount not less than Three Thousand Dollars ($3,000) as provided in
the petition, of the market value of residence homesteads of
disabled persons or of persons sixty-five (65) years of age or over
shall be exempt from ad valorem taxes thereafter levied by the
political subdivision. An eligible disabled person who is
sixty-five (65) years of age or older may not receive both
exemptions from the same political subdivision in the same year but
may choose either if the subdivision has adopted both. Where any ad
valorem tax has theretofore been pledged for the payment of any
debt, the taxing officers of the political subdivision shall have
authority to continue to levy and collect the tax against the
homestead property at the same rate as the tax so pledged until the
debt is discharged, if the cessation of the levy would impair the
obligation of the contract by which the debt was created.
(c) Fifteen Thousand Dollars ($15,000) of the market value
of the residence homestead of a married or unmarried adult,
including one living alone, is exempt from ad valorem taxation for
general elementary and secondary public school purposes. The
legislature by general law may provide that all or part of the
exemption does not apply to a district or political subdivision
that imposes ad valorem taxes for public education purposes but is
not the principal school district providing general elementary and
secondary public education throughout its territory. In addition
to this exemption, the legislature by general law may exempt an
amount not to exceed Ten Thousand Dollars ($10,000) of the market
value of the residence homestead of a person who is disabled [as
defined in Subsection (b) of this section] and of a person
sixty-five (65) years of age or older from ad valorem taxation for
general elementary and secondary public school purposes. The
legislature by general law may base the amount of and condition
eligibility for the additional exemption authorized by this
subsection for disabled persons and for persons sixty-five (65)
years of age or older on economic need. An eligible disabled person
who is sixty-five (65) years of age or older may not receive both
exemptions from a school district but may choose either. An
eligible person is entitled to receive both the exemption required
by this subsection for all residence homesteads and any exemption
adopted pursuant to Subsection (b) of this section, but the
legislature shall provide by general law whether an eligible
disabled or elderly person may receive both the additional
exemption for the elderly and disabled authorized by this
subsection and any exemption for the elderly or disabled adopted
pursuant to Subsection (b) of this section. Where ad valorem tax
has previously been pledged for the payment of debt, the taxing
officers of a school district may continue to levy and collect the
tax against the value of 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.
The legislature shall provide for formulas to protect school
districts against all or part of the revenue loss incurred by the
implementation of Article VIII, Sections 1-b(c), 1-b(d), and 1-d-1,
of this constitution. The legislature by general law may define
residence homestead and disabled for purposes 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 82nd Legislature,
Regular Session, 2011, to authorize the legislature to define
"disabled" for purposes of eligibility for an exemption from ad
valorem taxation of or a limitation of ad valorem taxes on the
residence homestead of a disabled person.
(b) The amendment to Sections 1-b(b) and (c), 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 authorize the
legislature to define "disabled" for purposes of eligibility for an
exemption from ad valorem taxation of or a limitation of ad valorem
taxes on the residence homestead of a disabled person."