86R12717 SMH-D
By: Phelan H.J.R. No. 126
A JOINT RESOLUTION
proposing a constitutional amendment to authorize a local option
exemption from ad valorem taxation by a school district of the total
market value of the residence homesteads of certain elderly or
disabled persons.
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 (q) to read as follows:
(q) The governing body of a school district may exempt from
ad valorem taxation the total market value of the residence
homestead of a person who is disabled or is 70 years of age or older.
The surviving spouse of a person who received an exemption under
this subsection for the residence homestead of a person who is
disabled or is 70 years of age or older is entitled to an exemption
from ad valorem taxation by the same school district of the total
market value of the same property to which the deceased spouse's
exemption applied if the deceased spouse died in a year in which the
deceased spouse received the exemption, the surviving spouse was 55
years of age or older when the deceased spouse died, and the
property was the residence homestead of the surviving spouse when
the deceased spouse died and remains the residence homestead of the
surviving spouse. Where ad valorem tax of a school district has
previously been pledged for the payment of debt, the taxing
officers of the school district may continue to levy and collect the
tax against the value of residence homesteads exempted under this
subsection until the debt is discharged if the cessation of the levy
would impair the obligation of the contract by which the debt was
created. The legislature by general law may prescribe procedures
for the administration of this subsection.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 86th Legislature,
Regular Session, 2019, to authorize a local option exemption from
ad valorem taxation by a school district of the total market value
of the residence homesteads of certain elderly or disabled persons.
(b) The amendment to Section 1-b, Article VIII, of this
constitution takes effect January 1, 2020, and applies only to ad
valorem taxes imposed for a tax year beginning on or after that
date.
(c) This temporary provision expires January 1, 2021.
SECTION 3. 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 to authorize a local
option exemption from ad valorem taxation by a school district of
the total market value of the residence homesteads of certain
elderly or disabled persons."