Texas 2019 - 86th Regular

Texas Senate Bill SJR50 Compare Versions

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

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1	1	By: Menéndez, Johnson S.J.R. No. 50
2	2
3	3
4	4	proposing a constitutional amendment increasing the amount of the
5	5	residence homestead exemption from ad valorem taxation for public
6	6	school purposes, providing for the increase of the exemption amount
7	7	in subsequent years to reflect inflation in homestead values, and
8	8	providing for a reduction of the limitation on the total amount of
9	9	ad valorem taxes that may be imposed for those purposes on the
10	10	homestead of a disabled or elderly person to reflect the increased
11	11	exemption amounts.
12	12	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Sections 1-b(c) and (d), Article VIII, Texas
14	14	Constitution, are amended to read as follows:
15	15	(c) A portion [Fifteen Thousand Dollars ($15,000)] of the
16	16	market value of the residence homestead of a married or unmarried
17	17	adult, including one living alone, is exempt from ad valorem
18	18	taxation for general elementary and secondary public school
19	19	purposes. For the 2020 tax year, the amount of the exemption is
20	20	$50,000. For each subsequent tax year, the amount of the exemption
21	21	shall be calculated by the Comptroller of Public Accounts by
22	22	multiplying the amount of the exemption under this subsection for
23	23	the preceding tax year by the residence homestead inflation rate,
24	24	as defined by general law, and adding that amount to the amount of
25	25	that exemption for the preceding tax year. Each appraisal office
26	26	shall use the amount of the exemption as calculated by the
27	27	comptroller to determine the assessed value of residence homesteads
28	28	appraised by that appraisal office for ad valorem taxation for
29	29	general elementary and secondary public school purposes. The
30	30	legislature by general law may provide that all or part of the
31	31	exemption does not apply to a district or political subdivision
32	32	that imposes ad valorem taxes for public education purposes but is
33	33	not the principal school district providing general elementary and
34	34	secondary public education throughout its territory. In addition
35	35	to this exemption, the legislature by general law may exempt an
36	36	amount not to exceed [Ten Thousand Dollars (]$10,000[)] of the
37	37	market value of the residence homestead of a person who is disabled
38	38	as defined in Subsection (b) of this section and of a person
39	39	[sixty-five (]65[)] years of age or older from ad valorem taxation
40	40	for general elementary and secondary public school purposes. The
41	41	legislature by general law may base the amount of and condition
42	42	eligibility for the additional exemption authorized by this
43	43	subsection for disabled persons and for persons [sixty-five (]65[)]
44	44	years of age or older on economic need. An eligible disabled person
45	45	who is [sixty-five (]65[)] years of age or older may not receive
46	46	both exemptions from a school district but may choose either. An
47	47	eligible person is entitled to receive both the exemption required
48	48	by this subsection for all residence homesteads and any exemption
49	49	adopted pursuant to Subsection (b) of this section, but the
50	50	legislature shall provide by general law whether an eligible
51	51	disabled or elderly person may receive both the additional
52	52	exemption for the elderly and disabled authorized by this
53	53	subsection and any exemption for the elderly or disabled adopted
54	54	pursuant to Subsection (b) of this section. Where ad valorem tax
55	55	has previously been pledged for the payment of debt, the taxing
56	56	officers of a school district may continue to levy and collect the
57	57	tax against the value of homesteads exempted under this subsection
58	58	until the debt is discharged if the cessation of the levy would
59	59	impair the obligation of the contract by which the debt was created.
60	60	The legislature shall provide for formulas to protect school
61	61	districts against all or part of the revenue loss incurred by the
62	62	implementation of this subsection, Subsection (d) of this section,
63	63	and Section 1-d-1 of this article [Article VIII, Sections 1-b(c),
64	64	1-b(d), and 1-d-1, of this constitution]. The legislature by
65	65	general law may define residence homestead for purposes of this
66	66	section.
67	67	(d) Except as otherwise provided by this subsection, if a
68	68	person receives a residence homestead exemption prescribed by
69	69	Subsection (c) of this section for homesteads of persons who are
70	70	[sixty-five (]65[)] years of age or older or who are disabled, the
71	71	total amount of ad valorem taxes imposed on that homestead for
72	72	general elementary and secondary public school purposes may not be
73	73	increased while it remains the residence homestead of that person
74	74	or that person's spouse who receives the exemption. If a person
75	75	[sixty-five (]65[)] years of age or older dies in a year in which
76	76	the person received the exemption, the total amount of ad valorem
77	77	taxes imposed on the homestead for general elementary and secondary
78	78	public school purposes may not be increased while it remains the
79	79	residence homestead of that person's surviving spouse if the spouse
80	80	is [fifty-five (]55[)] years of age or older at the time of the
81	81	person's death, subject to any exceptions provided by general law.
82	82	The legislature, by general law, may provide for the transfer of all
83	83	or a proportionate amount of a limitation provided by this
84	84	subsection for a person who qualifies for the limitation and
85	85	establishes a different residence homestead. However, taxes
86	86	otherwise limited by this subsection may be increased to the extent
87	87	the value of the homestead is increased by improvements other than
88	88	repairs or improvements made to comply with governmental
89	89	requirements and except as may be consistent with the transfer of a
90	90	limitation under this subsection. For a residence homestead
91	91	subject to the limitation provided by this subsection in the 1996
92	92	tax year or an earlier tax year, the legislature shall provide for a
93	93	reduction in the amount of the limitation for the 1997 tax year and
94	94	subsequent tax years in an amount equal to $10,000 multiplied by the
95	95	1997 tax rate for general elementary and secondary public school
96	96	purposes applicable to the residence homestead. For a residence
97	97	homestead subject to the limitation provided by this subsection in
98	98	the 2019 tax year or an earlier tax year, the legislature shall
99	99	provide for a reduction in the amount of the limitation for the 2020
100	100	tax year and subsequent tax years in an amount equal to $20,000
101	101	multiplied by the 2020 tax rate for general elementary and
102	102	secondary public school purposes applicable to the residence
103	103	homestead. For a residence homestead subject to the limitation
104	104	provided by this subsection in the tax year preceding a tax year in
105	105	which the amount of the exemption from ad valorem taxation for
106	106	general elementary and secondary public school purposes of a
107	107	portion of the market value of the residence homestead of a married
108	108	or unmarried adult provided by Subsection (c) of this section is
109	109	adjusted for inflation in residence homestead values, the
110	110	legislature shall provide for a reduction in the amount of the
111	111	limitation for the tax year in which the amount of the exemption is
112	112	adjusted and subsequent tax years in an amount equal to the amount
113	113	by which the amount of the exemption is increased multiplied by the
114	114	tax rate for general elementary and secondary public school
115	115	purposes applicable to the residence homestead for the tax year in
116	116	which the amount of the exemption is increased.
117	117	SECTION 2. The following temporary provision is added to
118	118	the Texas Constitution:
119	119	TEMPORARY PROVISION. (a) This temporary provision applies
120	120	to the constitutional amendment proposed by the 86th Legislature,
121	121	Regular Session, 2019, increasing the amount of the residence
122	122	homestead exemption from ad valorem taxation for public school
123	123	purposes, providing for the increase of the exemption amount in
124	124	subsequent years to reflect inflation in homestead values, and
125	125	providing for a reduction of the limitation on the total amount of
126	126	ad valorem taxes that may be imposed for those purposes on the
127	127	homestead of a disabled or elderly person to reflect the increased
128	128	exemption amounts.
129	129	(b) The amendment to Sections 1-b(c) and (d), Article VIII,
130	130	of this constitution takes effect January 1, 2020, and applies only
131	131	to a tax year beginning on or after that date.
132	132	(c) This temporary provision expires January 1, 2021.
133	133	SECTION 3. This proposed constitutional amendment shall be
134	134	submitted to the voters at an election to be held November 3, 2019.
135	135	The ballot shall be printed to permit voting for or against the
136	136	proposition: "The constitutional amendment increasing the amount
137	137	of the residence homestead exemption from ad valorem taxation for
138	138	public school purposes from $15,000 to $50,000, providing for the
139	139	increase of the exemption amount in subsequent years to reflect
140	140	inflation in homestead values, and providing for a reduction of the
141	141	limitation on the total amount of ad valorem taxes that may be
142	142	imposed for those purposes on the homestead of a disabled or elderly
143	143	person to reflect the increased exemption amounts."