Texas 2021 - 87th Regular

Texas House Bill HJR107 Compare Versions

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

Old	New	Differences
1	1	87R3920 SMH-D
2	2	By: Schofield H.J.R. No. 107
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment providing for an exemption
7	7	from ad valorem taxation for public school purposes of a dollar
8	8	amount or a percentage, whichever is greater, of the market value of
9	9	a residence homestead and providing for a reduction of the
10	10	limitation on the total amount of ad valorem taxes that may be
11	11	imposed for those purposes on the homestead of a person who is
12	12	elderly or disabled to reflect any increase in the exemption
13	13	amount.
14	14	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15	SECTION 1. Sections 1-b(c) and (d), Article VIII, Texas
16	16	Constitution, are amended to read as follows:
17	17	(c) The amount of $25,000 of the market value of the
18	18	residence homestead of a married or unmarried adult, including one
19	19	living alone, or 13 percent of the market value of the residence
20	20	homestead, whichever is greater, is exempt from ad valorem taxation
21	21	for general elementary and secondary public school purposes. The
22	22	legislature by general law may provide that all or part of the
23	23	exemption does not apply to a district or political subdivision
24	24	that imposes ad valorem taxes for public education purposes but is
25	25	not the principal school district providing general elementary and
26	26	secondary public education throughout its territory. In addition
27	27	to this exemption, the legislature by general law may exempt an
28	28	amount not to exceed $10,000 of the market value of the residence
29	29	homestead of a person who is disabled as defined in Subsection (b)
30	30	of this section and of a person 65 years of age or older from ad
31	31	valorem taxation for general elementary and secondary public school
32	32	purposes. The legislature by general law may base the amount of and
33	33	condition eligibility for the additional exemption authorized by
34	34	this subsection for disabled persons and for persons 65 years of age
35	35	or older on economic need. An eligible disabled person who is 65
36	36	years of age or older may not receive both exemptions from a school
37	37	district but may choose either. An eligible person is entitled to
38	38	receive both the exemption required by this subsection for all
39	39	residence homesteads and any exemption adopted pursuant to
40	40	Subsection (b) of this section, but the legislature shall provide
41	41	by general law whether an eligible disabled or elderly person may
42	42	receive both the additional exemption for the elderly and disabled
43	43	authorized by this subsection and any exemption for the elderly or
44	44	disabled adopted pursuant to Subsection (b) of this section. Where
45	45	ad valorem tax has previously been pledged for the payment of debt,
46	46	the taxing officers of a school district may continue to levy and
47	47	collect the tax against the value of homesteads exempted under this
48	48	subsection until the debt is discharged if the cessation of the levy
49	49	would impair the obligation of the contract by which the debt was
50	50	created. The legislature shall provide for formulas to protect
51	51	school districts against all or part of the revenue loss incurred by
52	52	the implementation of this subsection, Subsection (d) of this
53	53	section, and Section 1-d-1 of this article. The legislature by
54	54	general law may define residence homestead for purposes of this
55	55	section.
56	56	(d) Except as otherwise provided by this subsection, if a
57	57	person receives a residence homestead exemption prescribed by
58	58	Subsection (c) of this section for homesteads of persons who are 65
59	59	years of age or older or who are disabled, the total amount of ad
60	60	valorem taxes imposed on that homestead for general elementary and
61	61	secondary public school purposes may not be increased while it
62	62	remains the residence homestead of that person or that person's
63	63	spouse who receives the exemption. If a person 65 years of age or
64	64	older dies in a year in which the person received the exemption, the
65	65	total amount of ad valorem taxes imposed on the homestead for
66	66	general elementary and secondary public school purposes may not be
67	67	increased while it remains the residence homestead of that person's
68	68	surviving spouse if the spouse is 55 years of age or older at the
69	69	time of the person's death, subject to any exceptions provided by
70	70	general law. The legislature, by general law, may provide for the
71	71	transfer of all or a proportionate amount of a limitation provided
72	72	by this subsection for a person who qualifies for the limitation and
73	73	establishes a different residence homestead. However, taxes
74	74	otherwise limited by this subsection may be increased to the extent
75	75	the value of the homestead is increased by improvements other than
76	76	repairs or improvements made to comply with governmental
77	77	requirements and except as may be consistent with the transfer of a
78	78	limitation under this subsection. For a residence homestead
79	79	subject to the limitation provided by this subsection in the 1996
80	80	tax year or an earlier tax year, the legislature shall provide for a
81	81	reduction in the amount of the limitation for the 1997 tax year and
82	82	subsequent tax years in an amount equal to $10,000 multiplied by the
83	83	1997 tax rate for general elementary and secondary public school
84	84	purposes applicable to the residence homestead. For a residence
85	85	homestead subject to the limitation provided by this subsection in
86	86	the 2014 tax year or an earlier tax year, the legislature shall
87	87	provide for a reduction in the amount of the limitation for the 2015
88	88	tax year and subsequent tax years in an amount equal to $10,000
89	89	multiplied by the 2015 tax rate for general elementary and
90	90	secondary public school purposes applicable to the residence
91	91	homestead. For a residence homestead subject to the limitation
92	92	provided by this subsection in the 2021 tax year or an earlier tax
93	93	year that has a market value in the 2022 tax year of more than
94	94	$192,308, the legislature shall provide for a reduction in the
95	95	amount of the limitation for the 2022 tax year and subsequent tax
96	96	years in an amount equal to the amount computed by subtracting
97	97	$25,000 from an amount equal to 13 percent of the market value of
98	98	the homestead in the 2022 tax year and multiplying that amount by
99	99	the 2022 tax rate for general elementary and secondary public
100	100	school purposes applicable to the residence homestead.
101	101	SECTION 2. The following temporary provision is added to
102	102	the Texas Constitution:
103	103	TEMPORARY PROVISION. (a) This temporary provision applies
104	104	to the constitutional amendment proposed by the 87th Legislature,
105	105	Regular Session, 2021, providing for an exemption from ad valorem
106	106	taxation for public school purposes of a dollar amount or a
107	107	percentage, whichever is greater, of the market value of a
108	108	residence homestead and providing for a reduction of the limitation
109	109	on the total amount of ad valorem taxes that may be imposed for
110	110	those purposes on the homestead of a person who is elderly or
111	111	disabled to reflect any increase in the exemption amount.
112	112	(b) The amendment to Sections 1-b(c) and (d), Article VIII,
113	113	of this constitution takes effect January 1, 2022, and applies only
114	114	to a tax year beginning on or after that date.
115	115	(c) This temporary provision expires January 1, 2023.
116	116	SECTION 3. This proposed constitutional amendment shall be
117	117	submitted to the voters at an election to be held November 2, 2021.
118	118	The ballot shall be printed to permit voting for or against the
119	119	proposition: "The constitutional amendment providing for an
120	120	exemption from ad valorem taxation for public school purposes of
121	121	$25,000 or 13 percent, whichever is greater, of the market value of
122	122	a residence homestead and providing for a reduction of the
123	123	limitation on the total amount of ad valorem taxes that may be
124	124	imposed for those purposes on the homestead of a person who is
125	125	elderly or disabled to reflect any increase in the exemption
126	126	amount."