Texas 2013 - 83rd Regular

Texas Senate Bill SJR32 Compare Versions

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1	1	By: Paxton, et al. S.J.R. No. 32
2	2	(Hilderbran)
3	3
4	4
5	5	proposing a constitutional amendment to authorize a political
6	6	subdivision other than a school district to establish a limitation
7	7	on the amount of ad valorem taxes that the political subdivision may
8	8	impose on the residence homesteads of persons who are disabled or
9	9	elderly and their surviving spouses.
10	10	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
12	12	is amended by amending Subsection (h) and adding Subsections (h-1)
13	13	and (h-2) to read as follows:
14	14	(h) The governing body of a political subdivision of this
15	15	state other than a school [a county, a city or town, or a junior
16	16	college] district by official action may provide that if a person
17	17	who is disabled or is sixty-five (65) years of age or older receives
18	18	a residence homestead exemption prescribed or authorized by this
19	19	section, the total amount of ad valorem taxes imposed on that
20	20	homestead by the political subdivision [county, the city or town,
21	21	or the junior college district] may not be increased while it
22	22	remains the residence homestead of that person or that person's
23	23	spouse who is disabled or sixty-five (65) years of age or older and
24	24	receives a residence homestead exemption on the homestead.
25	25	(h-1) In addition to the procedure described by Subsection
26	26	(h) [As an alternative], on receipt of a petition signed by five
27	27	percent (5%) of the registered voters of a [the] county, a [the]
28	28	city or town, or a [the] junior college district, the governing body
29	29	of the county, the city or town, or the junior college district
30	30	shall call an election to determine by majority vote whether to
31	31	establish a tax limitation provided by Subsection (h) [this
32	32	subsection].
33	33	(h-2) If a political subdivision [county, a city or town, or
34	34	a junior college district] establishes a tax limitation under the
35	35	procedures prescribed by Subsection (h) or (h-1) [provided by this
36	36	subsection] and a [disabled] person who is disabled or is [a person]
37	37	sixty-five (65) years of age or older dies in a year in which the
38	38	person received a residence homestead exemption, the total amount
39	39	of ad valorem taxes imposed on the homestead by the political
40	40	subdivision [county, the city or town, or the junior college
41	41	district] may not be increased while it remains the residence
42	42	homestead of that person's surviving spouse if the spouse is
43	43	fifty-five (55) years of age or older at the time of the person's
44	44	death, subject to any exceptions provided by general law. The
45	45	legislature, by general law, may provide for the transfer of all or
46	46	a proportionate amount of a tax limitation provided under the
47	47	procedures prescribed by Subsection (h) or (h-1) [by this
48	48	subsection] for a person who qualifies for the limitation and
49	49	establishes a different residence homestead within the same
50	50	political subdivision [county, within the same city or town, or
51	51	within the same junior college district]. A political subdivision
52	52	[county, a city or town, or a junior college district] that
53	53	establishes a tax limitation under the procedures prescribed by
54	54	Subsection (h) or (h-1) [this subsection] must comply with a law
55	55	providing for the transfer of the limitation, even if the
56	56	legislature enacts the law subsequent to the political
57	57	subdivision's [county's, the city's or town's, or the junior college
58	58	district's] establishment of the limitation. Taxes otherwise
59	59	limited by a political subdivision [county, a city or town, or a
60	60	junior college district] under the procedures prescribed by
61	61	Subsection (h) or (h-1) [this subsection] may be increased to the
62	62	extent the value of the homestead is increased by improvements
63	63	other than repairs and other than improvements made to comply with
64	64	governmental requirements and except as may be consistent with the
65	65	transfer of a tax limitation under a law authorized by this
66	66	subsection. The governing body of a political subdivision [county,
67	67	a city or town, or a junior college district] may not repeal or
68	68	rescind a tax limitation established under the procedures
69	69	prescribed by Subsection (h) or (h-1) [this subsection].
70	70	SECTION 2. The following temporary provision is added to
71	71	the Texas Constitution:
72	72	TEMPORARY PROVISION. (a) This temporary provision applies
73	73	to the constitutional amendment proposed by the 83rd Legislature,
74	74	Regular Session, 2013, to authorize a political subdivision other
75	75	than a school district to establish a limitation on the amount of ad
76	76	valorem taxes the political subdivision may impose on the residence
77	77	homesteads of persons who are disabled or elderly and their
78	78	surviving spouses.
79	79	(b) The amendment to Section 1-b(h), Article VIII, of this
80	80	constitution takes effect January 1, 2014.
81	81	(c) This temporary provision expires January 1, 2015.
82	82	SECTION 3. This proposed constitutional amendment shall be
83	83	submitted to the voters at an election to be held November 5, 2013.
84	84	The ballot shall be printed to permit voting for or against the
85	85	proposition: "The constitutional amendment to authorize a
86	86	political subdivision other than a school district to establish a
87	87	limitation on the amount of ad valorem taxes that the political
88	88	subdivision may impose on the residence homesteads of persons who
89	89	are disabled or elderly and their surviving spouses."
90	90	COMMITTEE AMENDMENT NO. 1
91	91	Amend S.J.R. No. 32 (engrossed version) on page 1, line 21, by
92	92	adding the following after the period:
93	93	A district or authority created under Section 52, Article III, or
94	94	Section 59, Article XVI, of this constitution may include in a
95	95	written agreement regarding the development or financing of
96	96	district or authority facilities or improvements a provision that
97	97	states that the district or authority will not establish a tax
98	98	limitation
99	99	under this subsection.
100	100	83R29472 CJC-FHilderbran