Texas 2015 - 84th Regular

Texas House Bill HJR135 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R10133 SMH-D
2	2	By: Schofield H.J.R. No. 135
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment providing for an exemption
7	7	from ad valorem taxation for public school purposes of a
8	8	percentage, rather than a dollar amount, of the market value of a
9	9	residence homestead and providing for a reduction of the limitation
10	10	on the total amount of ad valorem taxes that may be imposed for
11	11	those purposes on the homestead of an elderly or disabled person to
12	12	reflect any increased exemption amount.
13	13	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Sections 1-b(c) and (d), Article VIII, Texas
15	15	Constitution, are amended to read as follows:
16	16	(c) Seven and one-half percent [Fifteen Thousand Dollars
17	17	($15,000)] of the market value of the residence homestead of a
18	18	married or unmarried adult, including one living alone, is exempt
19	19	from ad valorem taxation for general elementary and secondary
20	20	public school purposes. The legislature by general law may provide
21	21	that all or part of the exemption does not apply to a district or
22	22	political subdivision that imposes ad valorem taxes for public
23	23	education purposes but is not the principal school district
24	24	providing general elementary and secondary public education
25	25	throughout its territory. In addition to this exemption, the
26	26	legislature by general law may exempt an amount not to exceed [Ten
27	27	Thousand Dollars (]$10,000[)] of the market value of the residence
28	28	homestead of a person who is disabled as defined in Subsection (b)
29	29	of this section and of a person [sixty-five (]65[)] years of age or
30	30	older from ad valorem taxation for general elementary and secondary
31	31	public school purposes. The legislature by general law may base the
32	32	amount of and condition eligibility for the additional exemption
33	33	authorized by this subsection for disabled persons and for persons
34	34	[sixty-five (]65[)] years of age or older on economic need. An
35	35	eligible disabled person who is [sixty-five (]65[)] years of age or
36	36	older may not receive both exemptions from a school district but may
37	37	choose either. An eligible person is entitled to receive both the
38	38	exemption required by this subsection for all residence homesteads
39	39	and any exemption adopted pursuant to Subsection (b) of this
40	40	section, but the legislature shall provide by general law whether
41	41	an eligible disabled or elderly person may receive both the
42	42	additional exemption for the elderly and disabled authorized by
43	43	this subsection and any exemption for the elderly or disabled
44	44	adopted pursuant to Subsection (b) of this section. Where ad
45	45	valorem tax has previously been pledged for the payment of debt, the
46	46	taxing officers of a school district may continue to levy and
47	47	collect the tax against the value of homesteads exempted under this
48	48	subsection until the debt is discharged if the cessation of the levy
49	49	would impair the obligation of the contract by which the debt was
50	50	created. The legislature shall provide for formulas to protect
51	51	school districts against all or part of the revenue loss incurred by
52	52	the implementation of this subsection, Subsection (d) of this
53	53	section, and Section 1-d-1 of this article [Article VIII, Sections
54	54	1-b(c), 1-b(d), and 1-d-1, of this constitution]. The legislature
55	55	by general law may define residence homestead for purposes of this
56	56	section.
57	57	(d) Except as otherwise provided by this subsection, if a
58	58	person receives a residence homestead exemption prescribed by
59	59	Subsection (c) of this section for homesteads of persons who are
60	60	[sixty-five (]65[)] years of age or older or who are disabled, the
61	61	total amount of ad valorem taxes imposed on that homestead for
62	62	general elementary and secondary public school purposes may not be
63	63	increased while it remains the residence homestead of that person
64	64	or that person's spouse who receives the exemption. If a person
65	65	[sixty-five (]65[)] years of age or older dies in a year in which
66	66	the person received the exemption, the total amount of ad valorem
67	67	taxes imposed on the homestead for general elementary and secondary
68	68	public school purposes may not be increased while it remains the
69	69	residence homestead of that person's surviving spouse if the spouse
70	70	is [fifty-five (]55[)] years of age or older at the time of the
71	71	person's death, subject to any exceptions provided by general law.
72	72	The legislature, by general law, may provide for the transfer of all
73	73	or a proportionate amount of a limitation provided by this
74	74	subsection for a person who qualifies for the limitation and
75	75	establishes a different residence homestead. However, taxes
76	76	otherwise limited by this subsection may be increased to the extent
77	77	the value of the homestead is increased by improvements other than
78	78	repairs or improvements made to comply with governmental
79	79	requirements and except as may be consistent with the transfer of a
80	80	limitation under this subsection. For a residence homestead subject
81	81	to the limitation provided by this subsection in the 1996 tax year
82	82	or an earlier tax year, the legislature shall provide for a
83	83	reduction in the amount of the limitation for the 1997 tax year and
84	84	subsequent tax years in an amount equal to $10,000 multiplied by the
85	85	1997 tax rate for general elementary and secondary public school
86	86	purposes applicable to the residence homestead. For a residence
87	87	homestead subject to the limitation provided by this subsection in
88	88	the 2015 tax year or an earlier tax year that has a market value in
89	89	the 2016 tax year of more than $200,000, the legislature shall
90	90	provide for a reduction in the amount of the limitation for the 2016
91	91	tax year and subsequent tax years in an amount equal to the amount
92	92	computed by subtracting $15,000 from an amount equal to 7.5 percent
93	93	of the market value of the homestead in the 2016 tax year and
94	94	multiplying that amount by the 2016 tax rate for general elementary
95	95	and secondary public school purposes applicable to the homestead.
96	96	SECTION 2. The following temporary provision is added to
97	97	the Texas Constitution:
98	98	TEMPORARY PROVISION. (a) This temporary provision applies
99	99	to the constitutional amendment proposed by the 84th Legislature,
100	100	Regular Session, 2015, providing for an exemption from ad valorem
101	101	taxation for public school purposes of a percentage, rather than a
102	102	dollar amount, of the market value of a residence homestead and
103	103	providing for a reduction of the limitation on the total amount of
104	104	ad valorem taxes that may be imposed for those purposes on the
105	105	homestead of an elderly or disabled person to reflect any increased
106	106	exemption amount.
107	107	(b) The amendment to Sections 1-b(c) and (d), Article VIII,
108	108	of this constitution takes effect January 1, 2016, and applies only
109	109	to a tax year beginning on or after that date.
110	110	(c) This temporary provision expires January 1, 2017.
111	111	SECTION 3. This proposed constitutional amendment shall be
112	112	submitted to the voters at an election to be held November 3, 2015.
113	113	The ballot shall be printed to permit voting for or against the
114	114	proposition: "The constitutional amendment providing for an
115	115	exemption from ad valorem taxation for public school purposes of
116	116	7.5 percent, rather than $15,000, of the market value of a residence
117	117	homestead and providing for a reduction of the limitation on the
118	118	total amount of ad valorem taxes that may be imposed for those
119	119	purposes on the homestead of an elderly or disabled person to
120	120	reflect any increased exemption amount."