Texas 2021 - 87th Regular

Texas House Bill HJR54 Compare Versions

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

Old	New	Differences
1	1	87R4673 SMT-D
2	2	By: Shine H.J.R. No. 54
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment to establish a limitation on
7	7	the total amount of ad valorem taxes that certain political
8	8	subdivisions may impose on the residence homesteads of persons who
9	9	are disabled or elderly and their surviving spouses.
10	10	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 1-b(h), Article VIII, Texas
12	12	Constitution, is amended to read as follows:
13	13	(h) Except as otherwise provided by this subsection, [The
14	14	governing body of a county, a city or town, or a junior college
15	15	district by official action may provide that] if a person who is
16	16	disabled or is 65 [sixty-five (65)] years of age or older receives a
17	17	residence homestead exemption prescribed or authorized by this
18	18	section, the total amount of ad valorem taxes imposed on that
19	19	homestead by a [the] county, a [the] city or town, or a [the] junior
20	20	college district may not be increased while it remains the
21	21	residence homestead of that person or that person's spouse who is
22	22	disabled or is 65 [sixty-five (65)] years of age or older and
23	23	receives a residence homestead exemption on the homestead. [As an
24	24	alternative, on receipt of a petition signed by five percent (5%) of
25	25	the registered voters of the county, the city or town, or the junior
26	26	college district, the governing body of the county, the city or
27	27	town, or the junior college district shall call an election to
28	28	determine by majority vote whether to establish a tax limitation
29	29	provided by this subsection.] If a [county, a city or town, or a
30	30	junior college district establishes a tax limitation provided by
31	31	this subsection and a disabled] person who is disabled or is 65 [a
32	32	person sixty-five (65)] years of age or older dies in a year in
33	33	which the person received a residence homestead exemption, the
34	34	total amount of ad valorem taxes imposed on the homestead by the
35	35	county, the city or town, or the junior college district may not be
36	36	increased while it remains the residence homestead of that person's
37	37	surviving spouse if the spouse is 55 [fifty-five (55)] years of age
38	38	or older at the time of the person's death, subject to any
39	39	exceptions provided by general law. The legislature, by general
40	40	law, may provide for the transfer of all or a proportionate amount
41	41	of a tax limitation provided by this subsection for a person who
42	42	qualifies for the limitation and establishes a different residence
43	43	homestead within the same county, within the same city or town, or
44	44	within the same junior college district. [A county, a city or town,
45	45	or a junior college district that establishes a tax limitation
46	46	under this subsection must comply with a law providing for the
47	47	transfer of the limitation, even if the legislature enacts the law
48	48	subsequent to the county's, the city's or town's, or the junior
49	49	college district's establishment of the limitation.] Taxes
50	50	otherwise limited by [a county, a city or town, or a junior college
51	51	district under] this subsection may be increased to the extent the
52	52	value of the homestead is increased by improvements other than
53	53	repairs and other than improvements made to comply with
54	54	governmental requirements and except as may be consistent with the
55	55	transfer of a tax limitation under [a law authorized by] this
56	56	subsection. [The governing body of a county, a city or town, or a
57	57	junior college district may not repeal or rescind a tax limitation
58	58	established under this subsection.]
59	59	SECTION 2. The following temporary provision is added to
60	60	the Texas Constitution:
61	61	TEMPORARY PROVISION. (a) This temporary provision applies to
62	62	the constitutional amendment proposed by the 87th Legislature,
63	63	Regular Session, 2021, to establish a limitation on the total
64	64	amount of ad valorem taxes that certain political subdivisions may
65	65	impose on the residence homesteads of persons who are disabled or
66	66	elderly and their surviving spouses.
67	67	(b) The amendment to Section 1-b(h), Article VIII, of this
68	68	constitution takes effect January 1, 2022.
69	69	(c) This temporary provision expires January 1, 2023.
70	70	SECTION 3. This proposed constitutional amendment shall be
71	71	submitted to the voters at an election to be held November 2, 2021.
72	72	The ballot shall be printed to permit voting for or against the
73	73	proposition: "The constitutional amendment to establish a
74	74	limitation on the total amount of ad valorem taxes that a county, a
75	75	city or town, or a junior college district may impose on the
76	76	residence homesteads of persons who are disabled or elderly and
77	77	their surviving spouses."