83R6632 TJB-D
By: Munoz, Jr. H.J.R. No. 88
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 person who is disabled.
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 who are disabled 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 disabled and 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 who are disabled and for persons
sixty-five (65) years of age or older on economic need. An eligible
[disabled] person who is disabled and 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 person who is 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 83rd Legislature,
Regular Session, 2013, 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 person who is disabled.
(b) The amendment to Sections 1-b(b) and (c), 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 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 person who is disabled."