Texas 2021 - 87th Regular

Texas House Bill HJR19 Compare Versions

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

Old	New	Differences
1	1	87R2492 SMT-D
2	2	By: Stephenson H.J.R. No. 19
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4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment authorizing the legislature
7	7	to exempt from ad valorem taxation by a school district for
8	8	maintenance and operations purposes all or part of the appraised
9	9	value of a residence homestead and to use state money to offset the
10	10	resulting revenue loss to school districts.
11	11	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
13	13	is amended by adding Subsections (d-2) and (s) to read as follows:
14	14	(d-2) Notwithstanding Subsections (d) and (d-1) of this
15	15	section, a general law enacted under Subsection (s) of this section
16	16	may provide for the reduction of the amount of a limitation provided
17	17	by Subsection (d) of this section as reduced under Subsection (d-1)
18	18	of this section, if applicable, and applicable to a residence
19	19	homestead for the tax year in which the general law takes effect to
20	20	reflect any reduction from the preceding year in the tax rate for
21	21	general elementary and secondary public school purposes applicable
22	22	to the homestead. A general law enacted under Subsection (s) of
23	23	this section may provide that, except as otherwise provided by
24	24	Subsection (d) of this section, a limitation provided by Subsection
25	25	(d) of this section as reduced under Subsection (d-1) of this
26	26	section, if applicable, that is reduced under the general law
27	27	continues to apply to the residence homestead in subsequent tax
28	28	years until the limitation expires.
29	29	(s) The legislature by general law may exempt from ad
30	30	valorem taxation by a school district for maintenance and
31	31	operations purposes all or part of the appraised value of the
32	32	residence homestead of a married or unmarried adult, including one
33	33	living alone. The legislature may provide for the use of state
34	34	money for the purpose of protecting a school district against all or
35	35	part of the revenue loss to the school district attributable to the
36	36	exemption authorized by this subsection.
37	37	SECTION 2. The following temporary provision is added to
38	38	the Texas Constitution:
39	39	TEMPORARY PROVISION. (a) This temporary provision applies
40	40	to the constitutional amendment proposed by the 87th Legislature,
41	41	Regular Session, 2021, authorizing the legislature to exempt from
42	42	ad valorem taxation by a school district for maintenance and
43	43	operations purposes all or part of the appraised value of a
44	44	residence homestead and to use state money to offset the resulting
45	45	revenue loss to school districts.
46	46	(b) Section 1-b(s), Article VIII, of this constitution
47	47	takes effect January 1, 2022, and applies only to a tax year
48	48	beginning on or after that date.
49	49	(c) This temporary provision expires January 1, 2023.
50	50	SECTION 3. This proposed constitutional amendment shall be
51	51	submitted to the voters at an election to be held November 2, 2021.
52	52	The ballot shall be printed to permit voting for or against the
53	53	proposition: "The constitutional amendment authorizing the
54	54	legislature to exempt from ad valorem taxation by a school district
55	55	for maintenance and operations purposes all or part of the
56	56	appraised value of a residence homestead and to use state money to
57	57	offset the resulting revenue loss to school districts."