86R798 SMT-D
By: Wray H.J.R. No. 54
A JOINT RESOLUTION
proposing a constitutional amendment to allow the surviving spouse
of a person who is disabled to receive a limitation on the school
district ad valorem taxes on the spouse's residence homestead if
the spouse is 55 years of age or older at the time of the person's
death.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(d), Article VIII, Texas
Constitution, is amended to read as follows:
(d) Except as otherwise provided by this subsection, if a
person receives a residence homestead exemption prescribed by
Subsection (c) of this section for homesteads of persons who are 65
years of age or older or who are disabled, the total amount of ad
valorem taxes imposed on that homestead for general elementary and
secondary public school purposes may not be increased while it
remains the residence homestead of that person or that person's
spouse who receives the exemption. If a person who is 65 years of
age or older dies in a year in which the person received the
exemption, or if a person who is disabled dies on or after January
1, 2013, and received the exemption in that year, the total amount
of ad valorem taxes imposed on the homestead for general elementary
and secondary public school purposes may not be increased while it
remains the residence homestead of that person's surviving spouse
if the spouse is 55 years of age or older at the time of the person's
death, subject to any exceptions provided by general law. The
legislature, by general law, may provide for the transfer of all or
a proportionate amount of a limitation provided by this subsection
for a person who qualifies for the limitation and establishes a
different residence homestead. However, taxes otherwise limited
by this subsection may be increased to the extent the value of the
homestead is increased by improvements other than repairs or
improvements made to comply with governmental requirements and
except as may be consistent with the transfer of a limitation under
this subsection. For a residence homestead subject to the
limitation provided by this subsection in the 1996 tax year or an
earlier tax year, the legislature shall provide for a reduction in
the amount of the limitation for the 1997 tax year and subsequent
tax years in an amount equal to $10,000 multiplied by the 1997 tax
rate for general elementary and secondary public school purposes
applicable to the residence homestead. For a residence homestead
subject to the limitation provided by this subsection in the 2014
tax year or an earlier tax year, the legislature shall provide for a
reduction in the amount of the limitation for the 2015 tax year and
subsequent tax years in an amount equal to $10,000 multiplied by the
2015 tax rate for general elementary and secondary public school
purposes applicable to the residence homestead.
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 allow the surviving spouse of a person who
is disabled to receive a limitation on the school district ad
valorem taxes on the spouse's residence homestead if the spouse is
55 years of age or older at the time of the person's death.
(b) The amendment to Section 1-b(d), 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 provide for voting for or against the
proposition: "The constitutional amendment to allow the surviving
spouse of a person who is disabled to receive a limitation on the
school district ad valorem taxes on the spouse's residence
homestead if the spouse is 55 years of age or older at the time of
the person's death."