83R5003 SMH-D
By: Laubenberg H.J.R. No. 119
A JOINT RESOLUTION
proposing a constitutional amendment relating to the eligibility of
the former spouse of a person who is elderly or disabled to receive
a limitation on the amount of ad valorem taxes imposed on the
spouse's residence homestead by certain political subdivisions.
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, 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
sixty-five (65) years of age or older dies or the marriage of such a
person is dissolved by divorce or annulment 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 or former
spouse if the spouse is fifty-five (55) years of age or older at the
time of the person's death or at the time the person's marriage was
dissolved by divorce or annulment, 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 and a person who is disabled [person] or is [a
person] sixty-five (65) years of age or older dies or the marriage
of such a person is dissolved by divorce or annulment in a year in
which the person received 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 or former spouse if the spouse is fifty-five (55)
years of age or older at the time of the person's death or at the
time the person's marriage was dissolved by divorce or annulment,
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 83rd Legislature,
Regular Session, 2013, relating to the eligibility of the former
spouse of a person who is elderly or disabled to receive a
limitation on the amount of ad valorem taxes imposed on the spouse's
residence homestead by certain political subdivisions.
(b) The amendment to Sections 1-b(d) and (h), Article VIII,
of this constitution takes effect January 1, 2014, and applies only
to a tax year beginning on or after that date.
(c) This temporary provision expires January 1, 2015.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2013.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment relating to the
eligibility of the former spouse of a person who is elderly or
disabled to receive a limitation on the amount of ad valorem taxes
imposed on the spouse's residence homestead by certain political
subdivisions."