By: Ellzey, Guillen, Pacheco H.J.R. No. 125
(Senate Sponsor - Birdwell)
(In the Senate - Received from the House April 13, 2021;
April 14, 2021, read first time and referred to Committee on
Finance; May 11, 2021, reported favorably by the following vote:
Yeas 12, Nays 0; May 11, 2021, sent to printer.)
Click here to see the committee vote
HOUSE 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 or who is disabled dies in a year in which the person
received the exemption, 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) The changes to the law made by
Section 1, Chapter 1284 (H.B. 1313), Acts of the 86th Legislature,
Regular Session, 2019, are validated.
(b) An action taken by a tax official in reliance on Section
1, Chapter 1284 (H.B. 1313), Acts of the 86th Legislature, Regular
Session, 2019, is validated.
(c) A collector who collected school district ad valorem
taxes from a surviving spouse who, under the law as amended by
Section 1, Chapter 1284 (H.B. 1313), Acts of the 86th Legislature,
Regular Session, 2019, was entitled to receive a limitation on
school district taxes on the spouse's residence homestead shall
calculate the school district taxes that should have been imposed
for the 2020 and 2021 tax years taking into account the change in
law made by that Act and, if the taxes collected by the collector
for those tax years exceed the taxes that should have been imposed
as calculated under this subsection, the collector shall refund to
the surviving spouse the difference between the taxes collected and
the taxes that should have been imposed as calculated under this
subsection.
(d) This temporary provision expires January 1, 2023.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 2, 2021.
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."
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