By: Paxton, et al. S.J.R. No. 32
(Hilderbran)
proposing a constitutional amendment to authorize a political
subdivision other than a school district to establish a limitation
on the amount of ad valorem taxes that the political subdivision may
impose on the residence homesteads of persons who are disabled or
elderly and their surviving spouses.
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 (h) and adding Subsections (h-1)
and (h-2) to read as follows:
(h) The governing body of a political subdivision of this
state other than a school [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 political subdivision [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.
(h-1) In addition to the procedure described by Subsection
(h) [As an alternative], on receipt of a petition signed by five
percent (5%) of the registered voters of a [the] county, a [the]
city or town, or a [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 Subsection (h) [this
subsection].
(h-2) If a political subdivision [county, a city or town, or
a junior college district] establishes a tax limitation under the
procedures prescribed by Subsection (h) or (h-1) [provided by this
subsection] and a [disabled] person who is disabled or is [a person]
sixty-five (65) years of age or older dies 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 political
subdivision [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. The
legislature, by general law, may provide for the transfer of all or
a proportionate amount of a tax limitation provided under the
procedures prescribed by Subsection (h) or (h-1) [by this
subsection] for a person who qualifies for the limitation and
establishes a different residence homestead within the same
political subdivision [county, within the same city or town, or
within the same junior college district]. A political subdivision
[county, a city or town, or a junior college district] that
establishes a tax limitation under the procedures prescribed by
Subsection (h) or (h-1) [this subsection] must comply with a law
providing for the transfer of the limitation, even if the
legislature enacts the law subsequent to the political
subdivision's [county's, the city's or town's, or the junior college
district's] establishment of the limitation. Taxes otherwise
limited by a political subdivision [county, a city or town, or a
junior college district] under the procedures prescribed by
Subsection (h) or (h-1) [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 political subdivision [county,
a city or town, or a junior college district] may not repeal or
rescind a tax limitation established under the procedures
prescribed by Subsection (h) or (h-1) [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, to authorize a political subdivision other
than a school district to establish a limitation on the amount of ad
valorem taxes the political subdivision may impose on the residence
homesteads of persons who are disabled or elderly and their
surviving spouses.
(b) The amendment to Section 1-b(h), Article VIII, of this
constitution takes effect January 1, 2014.
(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 a
political subdivision other than a school district to establish a
limitation on the amount of ad valorem taxes that the political
subdivision may impose on the residence homesteads of persons who
are disabled or elderly and their surviving spouses."
COMMITTEE AMENDMENT NO. 1
Amend S.J.R. No. 32 (engrossed version) on page 1, line 21, by
adding the following after the period:
A district or authority created under Section 52, Article III, or
Section 59, Article XVI, of this constitution may include in a
written agreement regarding the development or financing of
district or authority facilities or improvements a provision that
states that the district or authority will not establish a tax
limitation
under this subsection.
83R29472 CJC-FHilderbran