Texas 2017 - 85th 1st C.S.

Texas House Bill HJR17 Compare Versions

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

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1	1	85S10036 SMH-D
2	2	By: Schofield H.J.R. No. 17
3	3
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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 dollar
8	8	amount or a percentage, whichever is greater, of the market value of
9	9	a residence homestead and providing for a reduction of the
10	10	limitation on the total amount of ad valorem taxes that may be
11	11	imposed for those purposes on the homestead of an elderly or
12	12	disabled person to reflect any increase in the 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) The amount of $25,000 of the market value of the
17	17	residence homestead of a married or unmarried adult, including one
18	18	living alone, or 13 percent of the market value of the residence
19	19	homestead, whichever is greater, is exempt from ad valorem taxation
20	20	for general elementary and secondary public school purposes. The
21	21	legislature by general law may provide that all or part of the
22	22	exemption does not apply to a district or political subdivision
23	23	that imposes ad valorem taxes for public education purposes but is
24	24	not the principal school district providing general elementary and
25	25	secondary public education throughout its territory. In addition
26	26	to this exemption, the legislature by general law may exempt an
27	27	amount not to exceed $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 65 years of age or older from ad
30	30	valorem taxation for general elementary and secondary public school
31	31	purposes. The legislature by general law may base the amount of and
32	32	condition eligibility for the additional exemption authorized by
33	33	this subsection for disabled persons and for persons 65 years of age
34	34	or older on economic need. An eligible disabled person who is 65
35	35	years of age or older may not receive both exemptions from a school
36	36	district but may choose either. An eligible person is entitled to
37	37	receive both the exemption required by this subsection for all
38	38	residence homesteads and any exemption adopted pursuant to
39	39	Subsection (b) of this section, but the legislature shall provide
40	40	by general law whether an eligible disabled or elderly person may
41	41	receive both the additional exemption for the elderly and disabled
42	42	authorized by this subsection and any exemption for the elderly or
43	43	disabled adopted pursuant to Subsection (b) of this section. Where
44	44	ad valorem tax has previously been pledged for the payment of debt,
45	45	the 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. The legislature by
53	53	general law may define residence homestead for purposes of this
54	54	section.
55	55	(d) Except as otherwise provided by this subsection, if a
56	56	person receives a residence homestead exemption prescribed by
57	57	Subsection (c) of this section for homesteads of persons who are 65
58	58	years of age or older or who are disabled, the total amount of ad
59	59	valorem taxes imposed on that homestead for general elementary and
60	60	secondary public school purposes may not be increased while it
61	61	remains the residence homestead of that person or that person's
62	62	spouse who receives the exemption. If a person 65 years of age or
63	63	older dies in a year in which the person received the exemption, the
64	64	total amount of ad valorem taxes imposed on the homestead for
65	65	general elementary and secondary public school purposes may not be
66	66	increased while it remains the residence homestead of that person's
67	67	surviving spouse if the spouse is 55 years of age or older at the
68	68	time of the person's death, subject to any exceptions provided by
69	69	general law. The legislature, by general law, may provide for the
70	70	transfer of all or a proportionate amount of a limitation provided
71	71	by this subsection for a person who qualifies for the limitation and
72	72	establishes a different residence homestead. However, taxes
73	73	otherwise limited by this subsection may be increased to the extent
74	74	the value of the homestead is increased by improvements other than
75	75	repairs or improvements made to comply with governmental
76	76	requirements and except as may be consistent with the transfer of a
77	77	limitation under this subsection. For a residence homestead
78	78	subject to the limitation provided by this subsection in the 1996
79	79	tax year or an earlier tax year, the legislature shall provide for a
80	80	reduction in the amount of the limitation for the 1997 tax year and
81	81	subsequent tax years in an amount equal to $10,000 multiplied by the
82	82	1997 tax rate for general elementary and secondary public school
83	83	purposes applicable to the residence homestead. For a residence
84	84	homestead subject to the limitation provided by this subsection in
85	85	the 2014 tax year or an earlier tax year, the legislature shall
86	86	provide for a reduction in the amount of the limitation for the 2015
87	87	tax year and subsequent tax years in an amount equal to $10,000
88	88	multiplied by the 2015 tax rate for general elementary and
89	89	secondary public school purposes applicable to the residence
90	90	homestead. For a residence homestead subject to the limitation
91	91	provided by this subsection in the 2017 tax year or an earlier tax
92	92	year that has a market value in the 2018 tax year of more than
93	93	$192,308, the legislature shall provide for a reduction in the
94	94	amount of the limitation for the 2018 tax year and subsequent tax
95	95	years in an amount equal to the amount computed by subtracting
96	96	$25,000 from an amount equal to 13 percent of the market value of
97	97	the homestead in the 2018 tax year and multiplying that amount by
98	98	the 2018 tax rate for general elementary and secondary public
99	99	school purposes applicable to the residence homestead.
100	100	SECTION 2. The following temporary provision is added to
101	101	the Texas Constitution:
102	102	TEMPORARY PROVISION. (a) This temporary provision applies
103	103	to the constitutional amendment proposed by the 85th Legislature,
104	104	1st Called Session, 2017, providing for an exemption from ad
105	105	valorem taxation for public school purposes of a dollar amount or a
106	106	percentage, whichever is greater, of the market value of a
107	107	residence homestead and providing for a reduction of the limitation
108	108	on the total amount of ad valorem taxes that may be imposed for
109	109	those purposes on the homestead of an elderly or disabled person to
110	110	reflect any increase in the exemption amount.
111	111	(b) The amendment to Sections 1-b(c) and (d), Article VIII,
112	112	of this constitution takes effect January 1, 2018, and applies only
113	113	to a tax year beginning on or after that date.
114	114	(c) This temporary provision expires January 1, 2019.
115	115	SECTION 3. This proposed constitutional amendment shall be
116	116	submitted to the voters at an election to be held November 7, 2017.
117	117	The ballot shall be printed to permit voting for or against the
118	118	proposition: "The constitutional amendment providing for an
119	119	exemption from ad valorem taxation for public school purposes of
120	120	$25,000 or 13 percent, whichever is greater, of the market value of
121	121	a residence homestead and providing for a reduction of the
122	122	limitation on the total amount of ad valorem taxes that may be
123	123	imposed for those purposes on the homestead of an elderly or
124	124	disabled person to reflect any increase in the exemption amount."