By: Hochberg H.J.R. No. 121
A JOINT RESOLUTION
proposing a constitutional amendment increasing the amount of the
residence homestead exemption from ad valorem taxation for public
school purposes.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by amending Subsection (c) and adding Subsection (h- 1)
to read as follows:
(c) The amount of $45,000 [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 for purposes of this section.
(h-1) TEMPORARY PROVISION. (a) This temporary provision
applies to the constitutional amendment proposed by the 82nd
Legislature, Regular Session, 2011, increasing the amount of the
residence homestead exemption from ad valorem taxation for public
school purposes.
(b) The amendment to Section 1-b(c), Article VIII, of this
constitution takes effect January 1, 2012, and applies only to a tax
year beginning on or after that date.
SECTION 2. 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 increasing the amount
of the residence homestead exemption from ad valorem taxation for
public school purposes from $15,000 to $45,000."