Texas 2015 - 84th Regular

Texas Senate Bill SJR28 Compare Versions

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

Old	New	Differences
1	1	84R3124 SMH-F
2	2	By: Bettencourt, et al. S.J.R. No. 28
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 and providing for a reduction of the limitation on
9	9	the total amount of ad valorem taxes that may be imposed for those
10	10	purposes on the homestead of an elderly or disabled person to
11	11	reflect the increased exemption amount.
12	12	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Sections 1-b(c) and (d), Article VIII, Texas
14	14	Constitution, are amended to read as follows:
15	15	(c) The amount of $30,000 [Fifteen Thousand Dollars
16	16	($15,000)] of the market value of the residence homestead of a
17	17	married or unmarried adult, including one living alone, is exempt
18	18	from ad valorem taxation for general elementary and secondary
19	19	public school purposes. The legislature by general law may provide
20	20	that all or part of the exemption does not apply to a district or
21	21	political subdivision that imposes ad valorem taxes for public
22	22	education purposes but is not the principal school district
23	23	providing general elementary and secondary public education
24	24	throughout its territory. In addition to this exemption, the
25	25	legislature by general law may exempt an amount not to exceed [Ten
26	26	Thousand Dollars (] $10,000[)] of the market value of the residence
27	27	homestead of a person who is disabled as defined in Subsection (b)
28	28	of this section and of a person [sixty-five (] 65[)] years of age or
29	29	older from ad valorem taxation for general elementary and secondary
30	30	public school purposes. The legislature by general law may base the
31	31	amount of and condition eligibility for the additional exemption
32	32	authorized by this subsection for disabled persons and for persons
33	33	[sixty-five (] 65[)] years of age or older on economic need. An
34	34	eligible disabled person who is [sixty-five (] 65[)] years of age or
35	35	older may not receive both exemptions from a school district but may
36	36	choose either. An eligible person is entitled to receive both the
37	37	exemption required by this subsection for all residence homesteads
38	38	and any exemption adopted pursuant to Subsection (b) of this
39	39	section, but the legislature shall provide by general law whether
40	40	an eligible disabled or elderly person may receive both the
41	41	additional exemption for the elderly and disabled authorized by
42	42	this subsection and any exemption for the elderly or disabled
43	43	adopted pursuant to Subsection (b) of this section. Where ad
44	44	valorem tax has previously been pledged for the payment of debt, the
45	45	taxing officers of a school district may continue to levy and
46	46	collect the tax against the value of homesteads exempted under this
47	47	subsection until the debt is discharged if the cessation of the levy
48	48	would impair the obligation of the contract by which the debt was
49	49	created. The legislature shall provide for formulas to protect
50	50	school districts against all or part of the revenue loss incurred by
51	51	the implementation of this subsection, Subsection (d) of this
52	52	section, and Section 1-d-1 of this article [Article VIII, Sections
53	53	1-b(c), 1-b(d), and 1-d-1, of this constitution]. The legislature
54	54	by general law may define residence homestead for purposes of this
55	55	section.
56	56	(d) Except as otherwise provided by this subsection, if a
57	57	person receives a residence homestead exemption prescribed by
58	58	Subsection (c) of this section for homesteads of persons who are
59	59	[sixty-five (] 65[)] years of age or older or who are disabled, the
60	60	total amount of ad valorem taxes imposed on that homestead for
61	61	general elementary and secondary public school purposes may not be
62	62	increased while it remains the residence homestead of that person
63	63	or that person's spouse who receives the exemption. If a person
64	64	[sixty-five (] 65[)] years of age or older dies in a year in which
65	65	the person received the exemption, the total amount of ad valorem
66	66	taxes imposed on the homestead for general elementary and secondary
67	67	public school purposes may not be increased while it remains the
68	68	residence homestead of that person's surviving spouse if the spouse
69	69	is [fifty-five (] 55[)] years of age or older at the time of the
70	70	person's death, subject to any exceptions provided by general law.
71	71	The legislature, by general law, may provide for the transfer of all
72	72	or a proportionate amount of a limitation provided by this
73	73	subsection for a person who qualifies for the limitation and
74	74	establishes a different residence homestead. However, taxes
75	75	otherwise limited by this subsection may be increased to the extent
76	76	the value of the homestead is increased by improvements other than
77	77	repairs or improvements made to comply with governmental
78	78	requirements and except as may be consistent with the transfer of a
79	79	limitation under this subsection. For a residence homestead
80	80	subject to the limitation provided by this subsection in the 1996
81	81	tax year or an earlier tax year, the legislature shall provide for a
82	82	reduction in the amount of the limitation for the 1997 tax year and
83	83	subsequent tax years in an amount equal to $10,000 multiplied by the
84	84	1997 tax rate for general elementary and secondary public school
85	85	purposes applicable to the residence homestead. For a residence
86	86	homestead subject to the limitation provided by this subsection in
87	87	the 2015 tax year or an earlier tax year, the legislature shall
88	88	provide for a reduction in the amount of the limitation for the 2016
89	89	tax year and subsequent tax years in an amount equal to $15,000
90	90	multiplied by the 2016 tax rate for general elementary and
91	91	secondary public school purposes applicable to the residence
92	92	homestead.
93	93	SECTION 2. The following temporary provision is added to
94	94	the Texas Constitution:
95	95	TEMPORARY PROVISION. (a) This temporary provision applies
96	96	to the constitutional amendment proposed by the 84th Legislature,
97	97	Regular Session, 2015, increasing the amount of the residence
98	98	homestead exemption from ad valorem taxation for public school
99	99	purposes and providing for a reduction of the limitation on the
100	100	total amount of ad valorem taxes that may be imposed for those
101	101	purposes on the homesteads of the elderly or disabled to reflect the
102	102	increased exemption amount.
103	103	(b) The amendment to Sections 1-b(c) and (d), Article VIII,
104	104	of this constitution takes effect January 1, 2016, and applies only
105	105	to a tax year beginning on or after that date.
106	106	(c) This temporary provision expires January 1, 2017.
107	107	SECTION 3. This proposed constitutional amendment shall be
108	108	submitted to the voters at an election to be held November 3, 2015.
109	109	The ballot shall be printed to permit voting for or against the
110	110	proposition: "The constitutional amendment increasing the amount
111	111	of the residence homestead exemption from ad valorem taxation for
112	112	public school purposes from $15,000 to $30,000 and providing for a
113	113	reduction of the limitation on the total amount of ad valorem taxes
114	114	that may be imposed for those purposes on the homestead of an
115	115	elderly or disabled person to reflect the increased exemption
116	116	amount."