87R2492 SMT-D
By: Stephenson H.J.R. No. 19
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation by a school district for
maintenance and operations purposes all or part of the appraised
value of a residence homestead and to use state money to offset the
resulting revenue loss to school districts.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsections (d-2) and (s) to read as follows:
(d-2) Notwithstanding Subsections (d) and (d-1) of this
section, a general law enacted under Subsection (s) of this section
may provide for the reduction of the amount of a limitation provided
by Subsection (d) of this section as reduced under Subsection (d-1)
of this section, if applicable, and applicable to a residence
homestead for the tax year in which the general law takes effect to
reflect any reduction from the preceding year in the tax rate for
general elementary and secondary public school purposes applicable
to the homestead. A general law enacted under Subsection (s) of
this section may provide that, except as otherwise provided by
Subsection (d) of this section, a limitation provided by Subsection
(d) of this section as reduced under Subsection (d-1) of this
section, if applicable, that is reduced under the general law
continues to apply to the residence homestead in subsequent tax
years until the limitation expires.
(s) The legislature by general law may exempt from ad
valorem taxation by a school district for maintenance and
operations purposes all or part of the appraised value of the
residence homestead of a married or unmarried adult, including one
living alone. The legislature may provide for the use of state
money for the purpose of protecting a school district against all or
part of the revenue loss to the school district attributable to the
exemption authorized by this subsection.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 87th Legislature,
Regular Session, 2021, authorizing the legislature to exempt from
ad valorem taxation by a school district for maintenance and
operations purposes all or part of the appraised value of a
residence homestead and to use state money to offset the resulting
revenue loss to school districts.
(b) Section 1-b(s), Article VIII, of this constitution
takes effect January 1, 2022, and applies only to a tax year
beginning on or after that date.
(c) 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 permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to exempt from ad valorem taxation by a school district
for maintenance and operations purposes all or part of the
appraised value of a residence homestead and to use state money to
offset the resulting revenue loss to school districts."