Texas 2019 - 86th Regular

Texas House Bill HJR19 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R722 TJB-D
2	2	By: Raymond H.J.R. No. 19
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment to provide for an exemption
7	7	from ad valorem taxation by certain political subdivisions of a
8	8	portion of the market value of the residence homestead of the parent
9	9	or guardian of a minor who is disabled and who resides with the
10	10	parent or guardian.
11	11	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Sections 1-b(b) and (c), Article VIII, Texas
13	13	Constitution, are amended to read as follows:
14	14	(b) The governing body of any county, city, town, school
15	15	district, or other political subdivision of the State may exempt by
16	16	its own action not less than [Three Thousand Dollars (]$3,000[)] of
17	17	the market value of residence homesteads of persons[, married or
18	18	unmarried, including those living alone,] who are under a
19	19	disability for purposes of payment of disability insurance benefits
20	20	under Federal Old-Age, Survivors, and Disability Insurance or its
21	21	successor, who are the parent or guardian of a minor who is under a
22	22	disability as provided by this subsection and who resides with the
23	23	parent or guardian, or who are [of married or unmarried persons
24	24	sixty-five (]65[)] years of age or older[, including those living
25	25	alone,] from all ad valorem taxes thereafter levied by the
26	26	political subdivision. As an alternative, upon receipt of a
27	27	petition signed by twenty percent [(20%)] of the voters who voted in
28	28	the last preceding election held by the political subdivision, the
29	29	governing body of the subdivision shall call an election to
30	30	determine by majority vote whether an amount not less than [Three
31	31	Thousand Dollars (]$3,000[)] as provided in the petition, of the
32	32	market value of residence homesteads of persons who are disabled,
33	33	who are the parent or guardian of a minor who is disabled and who
34	34	resides with the parent or guardian, [persons] or who are [of
35	35	persons sixty-five (]65[)] years of age or over shall be exempt from
36	36	ad valorem taxes thereafter levied by the political subdivision. A
37	37	person who is [An] eligible for more than one exemption under this
38	38	subsection [disabled person who is sixty-five (65) years of age or
39	39	older] may [not] receive only one of the [both] exemptions from the
40	40	same political subdivision in the same year and [but] may choose
41	41	which exemption to receive provided that [either if] the
42	42	subdivision has adopted that exemption [both]. Where any ad valorem
43	43	tax has theretofore been pledged for the payment of any debt, the
44	44	taxing officers of the political subdivision shall have authority
45	45	to continue to levy and collect the tax against the homestead
46	46	property at the same rate as the tax so pledged until the debt is
47	47	discharged, if the cessation of the levy would impair the
48	48	obligation of the contract by which the debt was created.
49	49	(c) The amount of $25,000 of the market value of the
50	50	residence homestead of an [a married or unmarried] adult[,
51	51	including one living alone,] is exempt from ad valorem taxation for
52	52	general elementary and secondary public school purposes. The
53	53	legislature by general law may provide that all or part of the
54	54	exemption does not apply to a district or political subdivision
55	55	that imposes ad valorem taxes for public education purposes but is
56	56	not the principal school district providing general elementary and
57	57	secondary public education throughout its territory. In addition
58	58	to this exemption, the legislature by general law may exempt an
59	59	amount not to exceed $10,000 of the market value of the residence
60	60	homestead of a person who is disabled as defined in Subsection (b)
61	61	of this section, of a person who is the parent or guardian of a minor
62	62	who is disabled as defined in Subsection (b) of this section, and of
63	63	a person 65 years of age or older from ad valorem taxation for
64	64	general elementary and secondary public school purposes. The
65	65	legislature by general law may base the amount of and condition
66	66	eligibility for the additional exemption authorized by this
67	67	subsection for disabled persons, for parents or guardians of a
68	68	minor who is disabled and who resides with the parents or guardians,
69	69	and for persons 65 years of age or older on economic need. A person
70	70	who is [An] eligible for more than one exemption under this
71	71	subsection as a disabled person, a parent or guardian of a minor who
72	72	is disabled, or a person who is 65 years of age or older may [not]
73	73	receive only one of the [both] exemptions from a school district and
74	74	[but] may choose which exemption to receive [either]. An eligible
75	75	person is entitled to receive both the exemption required by this
76	76	subsection for all residence homesteads and any exemption adopted
77	77	pursuant to Subsection (b) of this section, but the legislature
78	78	shall provide by general law whether an eligible disabled person,
79	79	parent or guardian of a minor who is disabled, or elderly person may
80	80	receive both the additional exemption for the disabled, parent or
81	81	guardian of a minor who is disabled, and elderly [and disabled]
82	82	authorized by this subsection and any exemption for the disabled,
83	83	parent or guardian of a minor who is disabled, or elderly [or
84	84	disabled] adopted pursuant to Subsection (b) of this
85	85	section. Where ad valorem tax has previously been pledged for the
86	86	payment of debt, the taxing officers of a school district may
87	87	continue to levy and collect the tax against the value of homesteads
88	88	exempted under this subsection until the debt is discharged if the
89	89	cessation of the levy would impair the obligation of the contract by
90	90	which the debt was created. The legislature shall provide for
91	91	formulas to protect school districts against all or part of the
92	92	revenue loss incurred by the implementation of this subsection,
93	93	Subsection (d) of this section, and Section 1-d-1 of this
94	94	article. The legislature by general law may define residence
95	95	homestead for purposes of this section.
96	96	SECTION 2. The following temporary provision is added to
97	97	the Texas Constitution:
98	98	TEMPORARY PROVISION. (a) This temporary provision applies
99	99	to the constitutional amendment proposed by the 86th Legislature,
100	100	Regular Session, 2019, to provide for an exemption from ad valorem
101	101	taxation by certain political subdivisions of a portion of the
102	102	market value of the residence homestead of the parent or guardian of
103	103	a minor who is disabled and who resides with the parent or guardian.
104	104	(b) The amendments to Sections 1-b(b) and (c), Article VIII,
105	105	of this constitution take effect January 1, 2020, and apply only to
106	106	a tax year beginning on or after that date.
107	107	(c) This temporary provision expires January 1, 2021.
108	108	SECTION 3. This proposed constitutional amendment shall be
109	109	submitted to the voters at an election to be held November 5, 2019.
110	110	The ballot shall be printed to permit voting for or against the
111	111	proposition: "The constitutional amendment to provide for an
112	112	exemption from ad valorem taxation by certain political
113	113	subdivisions of a portion of the market value of the residence
114	114	homestead of the parent or guardian of a minor who is disabled and
115	115	who resides with the parent or guardian."