86R11117 TJB-F
By: Rosenthal H.J.R. No. 90
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the governing
body of a political subdivision to limit the total amount of ad
valorem taxes that may be imposed by the political subdivision on
the residence homestead of certain lower-income individuals.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (t) to read as follows:
(t) The governing body of a political subdivision may
provide that the total amount of ad valorem taxes imposed by the
political subdivision on a residence homestead of a lower-income
individual that is located in a homestead preservation district may
not exceed the amount of taxes the political subdivision imposed on
the property in the year in which the individual first qualifies for
the limitation. The legislature by general law may define
"homestead preservation district" and may prescribe requirements
for eligibility for a tax limitation authorized by this subsection
and procedures for the administration of this subsection.
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, authorizing the governing body of a
political subdivision to limit the total amount of ad valorem taxes
that may be imposed by the political subdivision on the residence
homestead of certain lower-income individuals.
(b) Section 1-b(t), Article VIII, of this constitution
takes effect January 1, 2020, and applies 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 authorizing the
governing body of a political subdivision to limit the total amount
of ad valorem taxes that may be imposed by the political subdivision
on the residence homestead of certain lower-income individuals."