| 1 | 1 | | 85S10870 CJC-D |
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| 2 | 2 | | By: Villalba H.J.R. No. 51 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment establishing a limitation on |
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| 7 | 7 | | the total amount of ad valorem taxes that taxing units may impose on |
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| 8 | 8 | | the residence homesteads of individuals who are disabled or elderly |
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| 9 | 9 | | and their surviving spouses. |
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| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 1-b(d), Article VIII, Texas |
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| 12 | 12 | | Constitution, is amended to read as follows: |
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| 13 | 13 | | (d) Except as otherwise provided by this subsection, if a |
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| 14 | 14 | | person receives a residence homestead exemption prescribed by |
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| 15 | 15 | | Subsection (c) of this section for homesteads of persons who are 65 |
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| 16 | 16 | | years of age or older or who are disabled, the total amount of ad |
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| 17 | 17 | | valorem taxes imposed on that homestead by a political subdivision |
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| 18 | 18 | | [for general elementary and secondary public school purposes] may |
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| 19 | 19 | | not be increased while the homestead [it] remains the residence |
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| 20 | 20 | | homestead of that person or that person's spouse who receives the |
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| 21 | 21 | | exemption. If a person 65 years of age or older dies in a year in |
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| 22 | 22 | | which the person received the exemption, the total amount of ad |
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| 23 | 23 | | valorem taxes imposed on the homestead by a political subdivision |
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| 24 | 24 | | [for general elementary and secondary public school purposes] may |
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| 25 | 25 | | not be increased while the homestead [it] remains the residence |
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| 26 | 26 | | homestead of that person's surviving spouse if the spouse is 55 |
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| 27 | 27 | | years of age or older at the time of the person's death, subject to |
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| 28 | 28 | | any exceptions provided by general law. The legislature, by |
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| 29 | 29 | | general law, may provide for the transfer of all or a proportionate |
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| 30 | 30 | | amount of a limitation provided by this subsection for a person who |
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| 31 | 31 | | qualifies for the limitation and establishes a different residence |
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| 32 | 32 | | homestead. However, taxes otherwise limited by this subsection |
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| 33 | 33 | | may be increased to the extent the value of the homestead is |
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| 34 | 34 | | increased by improvements other than repairs or improvements made |
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| 35 | 35 | | to comply with governmental requirements and except as may be |
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| 36 | 36 | | consistent with the transfer of a limitation under this subsection. |
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| 37 | 37 | | For a residence homestead subject to the limitation provided by |
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| 38 | 38 | | this subsection in the 1996 tax year or an earlier tax year, the |
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| 39 | 39 | | legislature shall provide for a reduction in the amount of the |
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| 40 | 40 | | limitation for the 1997 tax year and subsequent tax years in an |
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| 41 | 41 | | amount equal to $10,000 multiplied by the 1997 tax rate for general |
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| 42 | 42 | | elementary and secondary public school purposes applicable to the |
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| 43 | 43 | | residence homestead. For a residence homestead subject to the |
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| 44 | 44 | | limitation provided by this subsection in the 2014 tax year or an |
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| 45 | 45 | | earlier tax year, the legislature shall provide for a reduction in |
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| 46 | 46 | | the amount of the limitation for the 2015 tax year and subsequent |
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| 47 | 47 | | tax years in an amount equal to $10,000 multiplied by the 2015 tax |
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| 48 | 48 | | rate for general elementary and secondary public school purposes |
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| 49 | 49 | | applicable to the residence homestead. |
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| 50 | 50 | | SECTION 2. Section 1-b(h), Article VIII, Texas |
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| 51 | 51 | | Constitution, is repealed. |
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| 52 | 52 | | SECTION 3. The following temporary provision is added to |
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| 53 | 53 | | the Texas Constitution: |
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| 54 | 54 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 55 | 55 | | to the constitutional amendment proposed by the 85th Legislature, |
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| 56 | 56 | | 1st Called Session, 2017, establishing a limitation on the total |
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| 57 | 57 | | amount of ad valorem taxes that taxing units may impose on the |
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| 58 | 58 | | residence homesteads of individuals who are disabled or elderly and |
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| 59 | 59 | | their surviving spouses. |
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| 60 | 60 | | (b) The amendments to Sections 1-b(d) and (h), Article VIII, |
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| 61 | 61 | | of this constitution take effect January 1, 2018. The limitations |
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| 62 | 62 | | provided by Section 1-b(d), as amended, apply beginning with taxes |
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| 63 | 63 | | imposed for the 2018 tax year. |
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| 64 | 64 | | (c) This temporary provision expires January 1, 2019. |
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| 65 | 65 | | SECTION 4. This proposed constitutional amendment shall be |
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| 66 | 66 | | submitted to the voters at an election to be held November 7, 2017. |
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| 67 | 67 | | The ballot shall be printed to permit voting for or against the |
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| 68 | 68 | | proposition: "The constitutional amendment establishing a |
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| 69 | 69 | | limitation on the total amount of ad valorem taxes that taxing units |
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| 70 | 70 | | may impose on the residence homesteads of individuals who are |
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| 71 | 71 | | disabled or elderly and their surviving spouses." |
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