86R722 TJB-D
By: Raymond H.J.R. No. 19
A JOINT RESOLUTION
proposing a constitutional amendment to provide for an exemption
from ad valorem taxation by certain political subdivisions of a
portion of the market value of the residence homestead of the parent
or guardian of a minor who is disabled and who resides with the
parent or guardian.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 1-b(b) and (c), Article VIII, Texas
Constitution, are amended to read as follows:
(b) The governing body of any county, city, town, school
district, or other political subdivision of the State may exempt by
its own action not less than [Three Thousand Dollars (]$3,000[)] of
the market value of residence homesteads of persons[, married or
unmarried, including those living alone,] who are under a
disability for purposes of payment of disability insurance benefits
under Federal Old-Age, Survivors, and Disability Insurance or its
successor, who are the parent or guardian of a minor who is under a
disability as provided by this subsection and who resides with the
parent or guardian, or who are [of married or unmarried persons
sixty-five (]65[)] years of age or older[, including those living
alone,] from all ad valorem taxes thereafter levied by the
political subdivision. As an alternative, upon receipt of a
petition signed by twenty percent [(20%)] of the voters who voted in
the last preceding election held by the political subdivision, the
governing body of the subdivision shall call an election to
determine by majority vote whether an amount not less than [Three
Thousand Dollars (]$3,000[)] as provided in the petition, of the
market value of residence homesteads of persons who are disabled,
who are the parent or guardian of a minor who is disabled and who
resides with the parent or guardian, [persons] or who are [of
persons sixty-five (]65[)] years of age or over shall be exempt from
ad valorem taxes thereafter levied by the political subdivision. A
person who is [An] eligible for more than one exemption under this
subsection [disabled person who is sixty-five (65) years of age or
older] may [not] receive only one of the [both] exemptions from the
same political subdivision in the same year and [but] may choose
which exemption to receive provided that [either if] the
subdivision has adopted that exemption [both]. Where any ad valorem
tax has theretofore been pledged for the payment of any debt, the
taxing officers of the political subdivision shall have authority
to continue to levy and collect the tax against the homestead
property at the same rate as the tax so pledged until the debt is
discharged, if the cessation of the levy would impair the
obligation of the contract by which the debt was created.
(c) The amount of $25,000 of the market value of the
residence homestead of an [a married or unmarried] adult[,
including one living alone,] is exempt from ad valorem taxation for
general elementary and secondary public school purposes. The
legislature by general law may provide that all or part of the
exemption does not apply to a district or political subdivision
that imposes ad valorem taxes for public education purposes but is
not the principal school district providing general elementary and
secondary public education throughout its territory. In addition
to this exemption, the legislature by general law may exempt an
amount not to exceed $10,000 of the market value of the residence
homestead of a person who is disabled as defined in Subsection (b)
of this section, of a person who is the parent or guardian of a minor
who is disabled as defined in Subsection (b) of this section, and of
a person 65 years of age or older from ad valorem taxation for
general elementary and secondary public school purposes. The
legislature by general law may base the amount of and condition
eligibility for the additional exemption authorized by this
subsection for disabled persons, for parents or guardians of a
minor who is disabled and who resides with the parents or guardians,
and for persons 65 years of age or older on economic need. A person
who is [An] eligible for more than one exemption under this
subsection as a disabled person, a parent or guardian of a minor who
is disabled, or a person who is 65 years of age or older may [not]
receive only one of the [both] exemptions from a school district and
[but] may choose which exemption to receive [either]. An eligible
person is entitled to receive both the exemption required by this
subsection for all residence homesteads and any exemption adopted
pursuant to Subsection (b) of this section, but the legislature
shall provide by general law whether an eligible disabled person,
parent or guardian of a minor who is disabled, or elderly person may
receive both the additional exemption for the disabled, parent or
guardian of a minor who is disabled, and elderly [and disabled]
authorized by this subsection and any exemption for the disabled,
parent or guardian of a minor who is disabled, or elderly [or
disabled] adopted pursuant to Subsection (b) of this
section. Where ad valorem tax has previously been pledged for the
payment of debt, the taxing officers of a school district may
continue to levy and collect the tax against the value of 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 shall provide for
formulas to protect school districts against all or part of the
revenue loss incurred by the implementation of this subsection,
Subsection (d) of this section, and Section 1-d-1 of this
article. The legislature by general law may define residence
homestead for purposes of this section.
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 provide for an exemption from ad valorem
taxation by certain political subdivisions of a portion of the
market value of the residence homestead of the parent or guardian of
a minor who is disabled and who resides with the parent or guardian.
(b) The amendments to Sections 1-b(b) and (c), Article VIII,
of this constitution take effect January 1, 2020, and apply only to
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 provide for an
exemption from ad valorem taxation by certain political
subdivisions of a portion of the market value of the residence
homestead of the parent or guardian of a minor who is disabled and
who resides with the parent or guardian."