| 1 | 1 | | 86R12717 SMH-D |
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| 2 | 2 | | By: Phelan H.J.R. No. 126 |
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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 to authorize a local option |
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| 7 | 7 | | exemption from ad valorem taxation by a school district of the total |
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| 8 | 8 | | market value of the residence homesteads of certain elderly or |
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| 9 | 9 | | disabled persons. |
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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, Article VIII, Texas Constitution, |
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| 12 | 12 | | is amended by adding Subsection (q) to read as follows: |
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| 13 | 13 | | (q) The governing body of a school district may exempt from |
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| 14 | 14 | | ad valorem taxation the total market value of the residence |
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| 15 | 15 | | homestead of a person who is disabled or is 70 years of age or older. |
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| 16 | 16 | | The surviving spouse of a person who received an exemption under |
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| 17 | 17 | | this subsection for the residence homestead of a person who is |
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| 18 | 18 | | disabled or is 70 years of age or older is entitled to an exemption |
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| 19 | 19 | | from ad valorem taxation by the same school district of the total |
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| 20 | 20 | | market value of the same property to which the deceased spouse's |
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| 21 | 21 | | exemption applied if the deceased spouse died in a year in which the |
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| 22 | 22 | | deceased spouse received the exemption, the surviving spouse was 55 |
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| 23 | 23 | | years of age or older when the deceased spouse died, and the |
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| 24 | 24 | | property was the residence homestead of the surviving spouse when |
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| 25 | 25 | | the deceased spouse died and remains the residence homestead of the |
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| 26 | 26 | | surviving spouse. Where ad valorem tax of a school district has |
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| 27 | 27 | | previously been pledged for the payment of debt, the taxing |
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| 28 | 28 | | officers of the school district may continue to levy and collect the |
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| 29 | 29 | | tax against the value of residence homesteads exempted under this |
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| 30 | 30 | | subsection until the debt is discharged if the cessation of the levy |
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| 31 | 31 | | would impair the obligation of the contract by which the debt was |
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| 32 | 32 | | created. The legislature by general law may prescribe procedures |
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| 33 | 33 | | for the administration of this subsection. |
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| 34 | 34 | | SECTION 2. The following temporary provision is added to |
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| 35 | 35 | | the Texas Constitution: |
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| 36 | 36 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 37 | 37 | | to the constitutional amendment proposed by the 86th Legislature, |
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| 38 | 38 | | Regular Session, 2019, to authorize a local option exemption from |
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| 39 | 39 | | ad valorem taxation by a school district of the total market value |
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| 40 | 40 | | of the residence homesteads of certain elderly or disabled persons. |
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| 41 | 41 | | (b) The amendment to Section 1-b, Article VIII, of this |
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| 42 | 42 | | constitution takes effect January 1, 2020, and applies only to ad |
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| 43 | 43 | | valorem taxes imposed for a tax year beginning on or after that |
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| 44 | 44 | | date. |
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| 45 | 45 | | (c) This temporary provision expires January 1, 2021. |
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| 46 | 46 | | SECTION 3. This proposed constitutional amendment shall be |
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| 47 | 47 | | submitted to the voters at an election to be held November 5, 2019. |
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| 48 | 48 | | The ballot shall be printed to permit voting for or against the |
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| 49 | 49 | | proposition: "The constitutional amendment to authorize a local |
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| 50 | 50 | | option exemption from ad valorem taxation by a school district of |
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| 51 | 51 | | the total market value of the residence homesteads of certain |
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| 52 | 52 | | elderly or disabled persons." |
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