Texas 2015 - 84th Regular

Texas House Bill HJR18 Compare Versions

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

Old	New	Differences
1	1	84R1647 SMH-D
2	2	By: Turner of Harris H.J.R. No. 18
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment increasing the amount of the
7	7	residence homestead exemption from ad valorem taxation for public
8	8	school purposes, providing for the increase of the exemption amount
9	9	in subsequent years to reflect inflation, and providing for a
10	10	reduction of the limitation on the total amount of ad valorem taxes
11	11	that may be imposed for those purposes on the homestead of a
12	12	disabled or elderly person to reflect the increased exemption
13	13	amounts.
14	14	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15	SECTION 1. Sections 1-b(c) and (d), Article VIII, Texas
16	16	Constitution, are amended to read as follows:
17	17	(c) A portion [Fifteen Thousand Dollars ($15,000)] of the
18	18	market value of the residence homestead of a married or unmarried
19	19	adult, including one living alone, is exempt from ad valorem
20	20	taxation for general elementary and secondary public school
21	21	purposes. For the 2016 tax year, the amount of the exemption is
22	22	$25,000. For each subsequent tax year, the amount of the exemption
23	23	shall be calculated by the Comptroller of Public Accounts by
24	24	multiplying the amount of the exemption under this subsection for
25	25	the preceding tax year by the inflation rate, as defined by general
26	26	law, and adding that amount to the amount of that exemption for the
27	27	preceding tax year. Each appraisal office shall use the amount of
28	28	the exemption as calculated by the comptroller to determine the
29	29	assessed value of residence homesteads appraised by that appraisal
30	30	office for ad valorem taxation for general elementary and secondary
31	31	public school purposes. The legislature by general law may provide
32	32	that all or part of the exemption does not apply to a district or
33	33	political subdivision that imposes ad valorem taxes for public
34	34	education purposes but is not the principal school district
35	35	providing general elementary and secondary public education
36	36	throughout its territory. In addition to this exemption, the
37	37	legislature by general law may exempt an amount not to exceed [Ten
38	38	Thousand Dollars (]$10,000[)] of the market value of the residence
39	39	homestead of a person who is disabled as defined in Subsection (b)
40	40	of this section and of a person [sixty-five (]65[)] years of age or
41	41	older from ad valorem taxation for general elementary and secondary
42	42	public school purposes. The legislature by general law may base the
43	43	amount of and condition eligibility for the additional exemption
44	44	authorized by this subsection for disabled persons and for persons
45	45	[sixty-five (]65[)] years of age or older on economic need. An
46	46	eligible disabled person who is [sixty-five (]65[)] years of age or
47	47	older may not receive both exemptions from a school district but may
48	48	choose either. An eligible person is entitled to receive both the
49	49	exemption required by this subsection for all residence homesteads
50	50	and any exemption adopted pursuant to Subsection (b) of this
51	51	section, but the legislature shall provide by general law whether
52	52	an eligible disabled or elderly person may receive both the
53	53	additional exemption for the elderly and disabled authorized by
54	54	this subsection and any exemption for the elderly or disabled
55	55	adopted pursuant to Subsection (b) of this section. Where ad
56	56	valorem tax has previously been pledged for the payment of debt, the
57	57	taxing officers of a school district may continue to levy and
58	58	collect the tax against the value of homesteads exempted under this
59	59	subsection until the debt is discharged if the cessation of the levy
60	60	would impair the obligation of the contract by which the debt was
61	61	created. The legislature shall provide for formulas to protect
62	62	school districts against all or part of the revenue loss incurred by
63	63	the implementation of this subsection, Subsection (d) of this
64	64	section, and Section 1-d-1 of this article [Article VIII, Sections
65	65	1-b(c), 1-b(d), and 1-d-1, of this constitution]. The legislature
66	66	by general law may define residence homestead for purposes of this
67	67	section.
68	68	(d) Except as otherwise provided by this subsection, if a
69	69	person receives a residence homestead exemption prescribed by
70	70	Subsection (c) of this section for homesteads of persons who are
71	71	[sixty-five (]65[)] years of age or older or who are disabled, the
72	72	total amount of ad valorem taxes imposed on that homestead for
73	73	general elementary and secondary public school purposes may not be
74	74	increased while it remains the residence homestead of that person
75	75	or that person's spouse who receives the exemption. If a person
76	76	[sixty-five (]65[)] years of age or older dies in a year in which
77	77	the person received the exemption, the total amount of ad valorem
78	78	taxes imposed on the homestead for general elementary and secondary
79	79	public school purposes may not be increased while it remains the
80	80	residence homestead of that person's surviving spouse if the spouse
81	81	is [fifty-five (]55[)] years of age or older at the time of the
82	82	person's death, subject to any exceptions provided by general law.
83	83	The legislature, by general law, may provide for the transfer of all
84	84	or a proportionate amount of a limitation provided by this
85	85	subsection for a person who qualifies for the limitation and
86	86	establishes a different residence homestead. However, taxes
87	87	otherwise limited by this subsection may be increased to the extent
88	88	the value of the homestead is increased by improvements other than
89	89	repairs or improvements made to comply with governmental
90	90	requirements and except as may be consistent with the transfer of a
91	91	limitation under this subsection. For a residence homestead
92	92	subject to the limitation provided by this subsection in the 1996
93	93	tax year or an earlier tax year, the legislature shall provide for a
94	94	reduction in the amount of the limitation for the 1997 tax year and
95	95	subsequent tax years in an amount equal to $10,000 multiplied by the
96	96	1997 tax rate for general elementary and secondary public school
97	97	purposes applicable to the residence homestead. For a residence
98	98	homestead subject to the limitation provided by this subsection in
99	99	the 2015 tax year or an earlier tax year, the legislature shall
100	100	provide for a reduction in the amount of the limitation for the 2016
101	101	tax year and subsequent tax years in an amount equal to $10,000
102	102	multiplied by the 2016 tax rate for general elementary and
103	103	secondary public school purposes applicable to the residence
104	104	homestead. For a residence homestead subject to the limitation
105	105	provided by this subsection in the tax year preceding a tax year in
106	106	which the amount of the exemption from ad valorem taxation for
107	107	general elementary and secondary public school purposes of a
108	108	portion of the market value of the residence homestead of a married
109	109	or unmarried adult provided by Subsection (c) of this section is
110	110	adjusted for inflation, the legislature shall provide for a
111	111	reduction in the amount of the limitation for the tax year in which
112	112	the amount of the exemption is adjusted and subsequent tax years in
113	113	an amount equal to the amount by which the amount of the exemption
114	114	is increased multiplied by the tax rate for general elementary and
115	115	secondary public school purposes applicable to the residence
116	116	homestead for the tax year in which the amount of the exemption is
117	117	increased.
118	118	SECTION 2. The following temporary provision is added to
119	119	the Texas Constitution:
120	120	TEMPORARY PROVISION. (a) This temporary provision applies to
121	121	the constitutional amendment proposed by the 84th Legislature,
122	122	Regular Session, 2015, increasing the amount of the residence
123	123	homestead exemption from ad valorem taxation for public school
124	124	purposes, providing for the increase of the exemption amount in
125	125	subsequent years to reflect inflation, and providing for a
126	126	reduction of the limitation on the total amount of ad valorem taxes
127	127	that may be imposed for those purposes on the homestead of a
128	128	disabled or elderly person to reflect the increased exemption
129	129	amounts.
130	130	(b) The amendment to Sections 1-b(c) and (d), Article VIII,
131	131	of this constitution takes effect January 1, 2016, and applies only
132	132	to a tax year beginning on or after that date.
133	133	(c) This temporary provision expires January 1, 2017.
134	134	SECTION 3. This proposed constitutional amendment shall be
135	135	submitted to the voters at an election to be held November 3, 2015.
136	136	The ballot shall be printed to permit voting for or against the
137	137	proposition: "The constitutional amendment increasing the amount
138	138	of the residence homestead exemption from ad valorem taxation for
139	139	public school purposes from $15,000 to $25,000, providing for the
140	140	increase of the exemption amount in subsequent years to reflect
141	141	inflation, and providing for a reduction of the limitation on the
142	142	total amount of ad valorem taxes that may be imposed for those
143	143	purposes on the homestead of a disabled or elderly person to reflect
144	144	the increased exemption amounts."