85R9255 TJB-D
By: Neave H.J.R. No. 108
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to limit for a temporary period the total amount of ad valorem taxes
that may be imposed by a political subdivision on a residence
homestead rendered uninhabitable or unusable as a result of a
natural disaster.
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 (p) to read as follows:
(p) The legislature by general law may provide that for a
temporary period following a natural disaster the total amount of
ad valorem taxes imposed on a residence homestead by a political
subdivision may not exceed the amount of taxes the political
subdivision imposed on the property in the year in which the
property was rendered uninhabitable or unusable as a result of the
disaster. The legislature by general law may prescribe
requirements for eligibility for a tax limitation authorized by
this subsection and procedures for the administration of this
subsection.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2017.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to limit for a temporary period the total amount of ad
valorem taxes that may be imposed by a political subdivision on a
residence homestead rendered uninhabitable or unusable as a result
of a natural disaster."