82R8528 ALL-D
By: Schwertner H.J.R. No. 139
A JOINT RESOLUTION
proposing a constitutional amendment to revise the ad valorem tax
limitations on residence homesteads of elderly and disabled persons
and their surviving spouses to take into account certain residence
homestead exemptions.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 1-b(d) and (h), Article VIII, Texas
Constitution, are 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, and the
person also receives all or part of the $15,000 exemption
prescribed by Subsection (c) of this section or the exemption
authorized by Subsection (e) of this section, 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 exemptions necessary to qualify for a
limitation provided by this subsection [exemption]. If a person
sixty-five (65) years of age or older dies in a year in which the
person received the exemptions necessary to qualify for a
limitation provided by this subsection [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. If a person sixty-five (65) years of age
or older dies in the first tax year the person qualified for the
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 and the person qualified for that exemption
after the beginning of that first tax year, while that person's
residence homestead remains the residence homestead of the person's
surviving spouse, the surviving spouse is entitled to a limitation
under this subsection on the residence homestead computed as if the
person receiving the exemption had lived for the entire subsequent
tax year and had qualified for a limitation provided by this
subsection in that subsequent tax year, if the surviving 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.
(h) The governing body of a county, a city or town, or a
junior college district by official action may provide that if a
person who is disabled or is sixty-five (65) years of age or older
receives a residence homestead exemption prescribed or authorized
by this section, the total amount of ad valorem taxes imposed on
that homestead by the county, the city or town, or the junior
college district may not be increased while it remains the
residence homestead of that person or that person's spouse who is
disabled or sixty-five (65) years of age or older and receives a
residence homestead exemption on the homestead. As an alternative,
on receipt of a petition signed by five percent (5%) of the
registered voters of the county, the city or town, or the junior
college district, the governing body of the county, the city or
town, or the junior college district shall call an election to
determine by majority vote whether to establish a tax limitation
provided by this subsection. If a county, a city or town, or a
junior college district establishes a tax limitation provided by
this subsection, to be entitled to receive the limitation, a person
who receives an exemption prescribed or authorized by this section
for persons who are disabled or sixty-five (65) years of age or
older must also receive a residence homestead exemption prescribed
or authorized by Subsection (a) or (e) of this section. A
limitation received by that person shall be applied to the person's
spouse who receives the exemptions necessary to qualify for a
limitation provided by this subsection. If a county, a city or
town, or a junior college district establishes a tax limitation
provided by this subsection and a disabled person or a person
sixty-five (65) years of age or older dies in a year in which the
person received the exemptions necessary to qualify for a
limitation provided by this subsection [a residence homestead
exemption], the total amount of ad valorem taxes imposed on the
homestead by the county, the city or town, or the junior college
district 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. If a
county, a city or town, or a junior college district establishes a
tax limitation provided by this subsection, and a person who
receives the exemption prescribed by Subsection (b) or (c) of this
section for homesteads of persons who are sixty-five (65) years of
age or older or who are disabled dies in the first tax year the
person qualified for the exemption and the person qualified for the
exemption after the beginning of that first tax year, while the
person's residence homestead remains the residence homestead of the
person's surviving spouse, the surviving spouse is entitled to a
limitation under this section on the residence homestead computed
as if the person receiving the exemption had lived for the entire
subsequent tax year and had qualified for a limitation provided by
this subsection in that subsequent tax year 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 tax limitation provided by this
subsection for a person who qualifies for the limitation and
establishes a different residence homestead within the same county,
within the same city or town, or within the same junior college
district. A county, a city or town, or a junior college district
that establishes a tax limitation under this subsection must comply
with a law providing for the transfer of the limitation, even if the
legislature enacts the law subsequent to the county's, the city's or
town's, or the junior college district's establishment of the
limitation. Taxes otherwise limited by a county, a city or town, or
a junior college district under this subsection may be increased to
the extent the value of the homestead is increased by improvements
other than repairs and other than improvements made to comply with
governmental requirements and except as may be consistent with the
transfer of a tax limitation under a law authorized by this
subsection. The governing body of a county, a city or town, or a
junior college district may not repeal or rescind a tax limitation
established under this subsection.
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 revise the ad valorem tax limitations on
residence homesteads of elderly and disabled persons and their
surviving spouses to take into account certain residence homestead
exemptions.
(b) The amendment to Sections 1-b(d) and (h), 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 revise the ad
valorem tax limitations on residence homesteads of elderly and
disabled persons and their surviving spouses to take into account
certain residence homestead exemptions."