Texas 2021 - 87th Regular

Texas House Bill HJR141 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Goldman, Bucy, Metcalf, Meyer, Schofield H.J.R. No. 141
	1	+	87R5814 CJC-D
	2	+	By: Goldman H.J.R. No. 141
2	3
3	4
4	5		A JOINT RESOLUTION
5	6		proposing a constitutional amendment to authorize a political
6	7		subdivision other than a school district to establish a limitation
7	8		on the amount of ad valorem taxes that the political subdivision may
8	9		impose on the residence homesteads of persons who are disabled or
9	10		elderly and their surviving spouses.
10	11		BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	12		SECTION 1. Section 1-b(h), Article VIII, Texas
12	13		Constitution, is amended to read as follows:
13	14		(h) The governing body of a political subdivision of this
14	15		state other than a school [a county, a city or town, or a junior
15	16		college] district by official action may provide that if a person
16	17		who is disabled or is 65 [sixty-five (65)] years of age or older
17	18		receives a residence homestead exemption prescribed or authorized
18	19		by this section, the total amount of ad valorem taxes imposed on
19	20		that homestead by the political subdivision [county, the city or
20	21		town, or the junior college district] may not be increased while it
21	22		remains the residence homestead of that person or that person's
22	23		spouse who is disabled or is 65 [sixty-five (65)] years of age or
23	24		older and receives a residence homestead exemption on the
24	25		homestead. As an alternative, on receipt of a petition signed by
25	26		five percent [(5%)] of the registered voters of the political
26	27		subdivision [county, the city or town, or the junior college
27	28		district], the governing body [of the county, the city or town, or
28	29		the junior college district] shall call an election to determine by
29	30		majority vote whether to establish a tax limitation provided by
30	31		this subsection. If a political subdivision [county, a city or
31	32		town, or a junior college district] establishes a tax limitation
32	33		provided by this subsection and a [disabled] person who is disabled
33	34		or is 65 [a person sixty-five (65)] years of age or older dies in a
34	35		year in which the person received a residence homestead exemption,
35	36		the total amount of ad valorem taxes imposed on the homestead by the
36	37		political subdivision [county, the city or town, or the junior
37	38		college district] may not be increased while it remains the
38	39		residence homestead of that person's surviving spouse if the spouse
39	40		is 55 [fifty-five (55)] years of age or older at the time of the
40	41		person's death, subject to any exceptions provided by general law.
41	42		The legislature, by general law, may provide for the transfer of all
42	43		or a proportionate amount of a tax limitation provided by this
43	44		subsection for a person who qualifies for the limitation and
44	45		establishes a different residence homestead within the same
45	46		political subdivision [county, within the same city or town, or
46	47		within the same junior college district]. A political subdivision
47	48		[county, a city or town, or a junior college district] that
48	49		establishes a tax limitation under this subsection must comply with
49	50		a law providing for the transfer of the limitation, even if the
50	51		legislature enacts the law subsequent to the political
51	52		subdivision's [county's, the city's or town's, or the junior college
52	53		district's] establishment of the limitation. Taxes otherwise
53	54		limited by a political subdivision [county, a city or town, or a
54	55		junior college district] under this subsection may be increased to
55	56		the extent the value of the homestead is increased by improvements
56	57		other than repairs and other than improvements made to comply with
57	58		governmental requirements and except as may be consistent with the
58	59		transfer of a tax limitation under a law authorized by this
59	60		subsection. The governing body of a political subdivision [county,
60	61		a city or town, or a junior college district] may not repeal or
61		-	rescind a tax limitation established under this subsection. This
62		-	subsection does not apply to a district created under Section 59,
63		-	Article XVI, or Section 52, Article III, of this constitution that
64		-	has outstanding bonds, notes, or other obligations.
	62	+	rescind a tax limitation established under this subsection.
65	63		SECTION 2. The following temporary provision is added to
66	64		the Texas Constitution:
67	65		TEMPORARY PROVISION. (a) This temporary provision applies
68	66		to the constitutional amendment proposed by the 87th Legislature,
69	67		Regular Session, 2021, to authorize a political subdivision other
70	68		than a school district to establish a limitation on the amount of ad
71	69		valorem taxes the political subdivision may impose on the residence
72	70		homesteads of persons who are disabled or elderly and their
73	71		surviving spouses.
74	72		(b) The amendment to Section 1-b(h), Article VIII, of this
75	73		constitution takes effect January 1, 2022.
76	74		(c) This temporary provision expires January 1, 2023.
77	75		SECTION 3. This proposed constitutional amendment shall be
78	76		submitted to the voters at an election to be held November 2, 2021.
79	77		The ballot shall be printed to permit voting for or against the
80	78		proposition: "The constitutional amendment to authorize a
81	79		political subdivision other than a school district to establish a
82	80		limitation on the amount of ad valorem taxes that the political
83	81		subdivision may impose on the residence homesteads of persons who
84	82		are disabled or elderly and their surviving spouses."