84R12236 TJB-D
By: Thompson of Harris H.J.R. No. 96
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the governing
body of certain political subdivisions to adopt a local option
residence homestead exemption from ad valorem taxation of a
portion, expressed as a dollar amount, of the market value of an
individual's residence homestead.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (e-1) to read as follows:
(e-1) The governing body of a political subdivision other
than a school district may exempt from ad valorem taxation a
portion, expressed as a dollar amount, of the market value of the
residence homestead of an individual. The amount of the exemption
may not be less than $5,000. An individual is entitled to receive
other applicable exemptions provided by law. The legislature by
general law may prescribe procedures for the administration of 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 84th Legislature,
Regular Session, 2015, authorizing the governing body of certain
political subdivisions to adopt a local option residence homestead
exemption from ad valorem taxation of a portion, expressed as a
dollar amount, of the market value of an individual's residence
homestead.
(b) Section 1-b(e-1), Article VIII, of this constitution,
as added by the amendment, takes effect beginning with the tax year
that begins January 1, 2016.
(c) This temporary provision expires January 1, 2017.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 3, 2015.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
governing body of certain political subdivisions to adopt a local
option residence homestead exemption from ad valorem taxation of a
portion, expressed as a dollar amount, of the market value of an
individual's residence homestead."