85S10870 CJC-D
By: Villalba H.J.R. No. 51
A JOINT RESOLUTION
proposing a constitutional amendment establishing a limitation on
the total amount of ad valorem taxes that taxing units may impose on
the residence homesteads of individuals who are disabled or elderly
and their surviving spouses.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(d), Article VIII, Texas
Constitution, is amended to read as follows:
(d) Except as otherwise provided by this subsection, if a
person receives a residence homestead exemption prescribed by
Subsection (c) of this section for homesteads of persons who are 65
years of age or older or who are disabled, the total amount of ad
valorem taxes imposed on that homestead by a political subdivision
[for general elementary and secondary public school purposes] may
not be increased while the homestead [it] remains the residence
homestead of that person or that person's spouse who receives the
exemption. If a person 65 years of age or older dies in a year in
which the person received the exemption, the total amount of ad
valorem taxes imposed on the homestead by a political subdivision
[for general elementary and secondary public school purposes] may
not be increased while the homestead [it] remains the residence
homestead of that person's surviving spouse if the spouse is 55
years of age or older at the time of the person's death, subject to
any exceptions provided by general law. The legislature, by
general law, may provide for the transfer of all or a proportionate
amount of a limitation provided by this subsection for a person who
qualifies for the limitation and establishes a different residence
homestead. However, taxes otherwise limited by this subsection
may be increased to the extent the value of the homestead is
increased by improvements other than repairs or improvements made
to comply with governmental requirements and except as may be
consistent with the transfer of a limitation under this subsection.
For a residence homestead subject to the limitation provided by
this subsection in the 1996 tax year or an earlier tax year, the
legislature shall provide for a reduction in the amount of the
limitation for the 1997 tax year and subsequent tax years in an
amount equal to $10,000 multiplied by the 1997 tax rate for general
elementary and secondary public school purposes applicable to the
residence homestead. For a residence homestead subject to the
limitation provided by this subsection in the 2014 tax year or an
earlier tax year, the legislature shall provide for a reduction in
the amount of the limitation for the 2015 tax year and subsequent
tax years in an amount equal to $10,000 multiplied by the 2015 tax
rate for general elementary and secondary public school purposes
applicable to the residence homestead.
SECTION 2. Section 1-b(h), Article VIII, Texas
Constitution, is repealed.
SECTION 3. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 85th Legislature,
1st Called Session, 2017, establishing a limitation on the total
amount of ad valorem taxes that taxing units may impose on the
residence homesteads of individuals who are disabled or elderly and
their surviving spouses.
(b) The amendments to Sections 1-b(d) and (h), Article VIII,
of this constitution take effect January 1, 2018. The limitations
provided by Section 1-b(d), as amended, apply beginning with taxes
imposed for the 2018 tax year.
(c) This temporary provision expires January 1, 2019.
SECTION 4. 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 establishing a
limitation on the total amount of ad valorem taxes that taxing units
may impose on the residence homesteads of individuals who are
disabled or elderly and their surviving spouses."