| 1 | 1 | | 86R987 SMT-D |
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| 2 | 2 | | By: Bailes H.J.R. No. 60 |
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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 authorizing the legislature |
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| 7 | 7 | | to provide for the transfer of a limitation established by a county, |
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| 8 | 8 | | city or town, or junior college district on the amount of ad valorem |
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| 9 | 9 | | taxes imposed on the residence homestead of an elderly or disabled |
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| 10 | 10 | | person. |
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| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 1-b(h), Article VIII, Texas |
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| 13 | 13 | | Constitution, is amended to read as follows: |
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| 14 | 14 | | (h) The governing body of a county, a city or town, or a |
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| 15 | 15 | | junior college district by official action may provide that if a |
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| 16 | 16 | | person who is disabled or is sixty-five (65) years of age or older |
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| 17 | 17 | | receives a residence homestead exemption prescribed or authorized |
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| 18 | 18 | | by this section, the total amount of ad valorem taxes imposed on |
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| 19 | 19 | | that homestead by the county, the city or town, or the junior |
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| 20 | 20 | | college district may not be increased while it remains the |
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| 21 | 21 | | residence homestead of that person or that person's spouse who is |
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| 22 | 22 | | disabled or sixty-five (65) years of age or older and receives a |
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| 23 | 23 | | residence homestead exemption on the homestead. As an alternative, |
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| 24 | 24 | | on receipt of a petition signed by five percent (5%) of the |
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| 25 | 25 | | registered voters of the county, the city or town, or the junior |
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| 26 | 26 | | college district, the governing body of the county, the city or |
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| 27 | 27 | | town, or the junior college district shall call an election to |
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| 28 | 28 | | determine by majority vote whether to establish a tax limitation |
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| 29 | 29 | | provided by this subsection. If a county, a city or town, or a |
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| 30 | 30 | | junior college district establishes a tax limitation provided by |
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| 31 | 31 | | this subsection and a disabled person or a person sixty-five (65) |
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| 32 | 32 | | years of age or older dies in a year in which the person received a |
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| 33 | 33 | | residence homestead exemption, the total amount of ad valorem taxes |
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| 34 | 34 | | imposed on the homestead by the county, the city or town, or the |
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| 35 | 35 | | junior college district may not be increased while it remains the |
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| 36 | 36 | | residence homestead of that person's surviving spouse if the spouse |
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| 37 | 37 | | is fifty-five (55) years of age or older at the time of the person's |
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| 38 | 38 | | death, subject to any exceptions provided by general law. The |
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| 39 | 39 | | legislature, by general law, may provide for the transfer of all or |
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| 40 | 40 | | a proportionate amount of a tax limitation provided by this |
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| 41 | 41 | | subsection for a person who qualifies for the limitation and |
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| 42 | 42 | | establishes a different residence homestead within the same county, |
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| 43 | 43 | | within the same city or town, or within the same junior college |
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| 44 | 44 | | district or a different residence homestead within a different |
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| 45 | 45 | | county, a different city or town, or a different junior college |
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| 46 | 46 | | district, if that county, city or town, or junior college district |
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| 47 | 47 | | has established a tax limitation under this subsection. A county, a |
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| 48 | 48 | | city or town, or a junior college district that establishes a tax |
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| 49 | 49 | | limitation under this subsection must comply with a law providing |
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| 50 | 50 | | for the transfer of the limitation, even if the legislature enacts |
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| 51 | 51 | | the law subsequent to the county's, the city's or town's, or the |
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| 52 | 52 | | junior college district's establishment of the limitation. Taxes |
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| 53 | 53 | | otherwise limited by a county, a city or town, or a junior college |
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| 54 | 54 | | district under this subsection may be increased to the extent the |
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| 55 | 55 | | value of the homestead is increased by improvements other than |
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| 56 | 56 | | repairs and other than improvements made to comply with |
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| 57 | 57 | | governmental requirements and except as may be consistent with the |
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| 58 | 58 | | transfer of a tax limitation under a law authorized by this |
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| 59 | 59 | | subsection. The governing body of a county, a city or town, or a |
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| 60 | 60 | | junior college district may not repeal or rescind a tax limitation |
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| 61 | 61 | | established under this subsection. |
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| 62 | 62 | | SECTION 2. This proposed constitutional amendment shall be |
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| 63 | 63 | | submitted to the voters at an election to be held November 5, 2019. |
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| 64 | 64 | | The ballot shall be printed to permit voting for or against the |
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| 65 | 65 | | proposition: "The constitutional amendment authorizing the |
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| 66 | 66 | | legislature to provide for the transfer of a limitation established |
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| 67 | 67 | | by a county, city or town, or junior college district on the amount |
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| 68 | 68 | | of ad valorem taxes imposed on the residence homestead of an elderly |
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| 69 | 69 | | or disabled person." |
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