86R16901 JES-D
By: Stephenson H.J.R. No. 120
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for the adjustment of the limitation on the amount of ad
valorem taxes imposed by a school district on the residence
homestead of an elderly or disabled person if the school district
adopts, changes the amount of, or rescinds a local option residence
homestead exemption.
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 (d-2) to read as follows:
(d-2) Notwithstanding Subsection (d) of this section, the
legislature by general law may provide for the adjustment of the
amount of a limitation provided by that subsection applicable to a
residence homestead for a tax year in which a school district
adopts, changes the amount of, or rescinds a local option residence
homestead exemption.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2019.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to provide for the adjustment of the limitation on the
amount of ad valorem taxes imposed by a school district on the
residence homestead of an elderly or disabled person if the school
district adopts, changes the amount of, or rescinds a local option
residence homestead exemption."