87R4673 SMT-D
By: Shine H.J.R. No. 54
A JOINT RESOLUTION
proposing a constitutional amendment to establish a limitation on
the total amount of ad valorem taxes that certain political
subdivisions may impose on the residence homesteads of persons who
are disabled or elderly and their surviving spouses.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(h), Article VIII, Texas
Constitution, is amended to read as follows:
(h) Except as otherwise provided by this subsection, [The
governing body of a county, a city or town, or a junior college
district by official action may provide that] if a person who is
disabled or is 65 [sixty-five (65)] years of age or older receives a
residence homestead exemption prescribed or authorized by this
section, the total amount of ad valorem taxes imposed on that
homestead by a [the] county, a [the] city or town, or a [the] junior
college district may not be increased while it remains the
residence homestead of that person or that person's spouse who is
disabled or is 65 [sixty-five (65)] years of age or older and
receives a residence homestead exemption on the homestead. [As an
alternative, on receipt of a petition signed by five percent (5%) of
the registered voters of the county, the city or town, or the junior
college district, the governing body of the county, the city or
town, or the junior college district shall call an election to
determine by majority vote whether to establish a tax limitation
provided by this subsection.] If a [county, a city or town, or a
junior college district establishes a tax limitation provided by
this subsection and a disabled] person who is disabled or is 65 [a
person sixty-five (65)] years of age or older dies in a year in
which the person received a residence homestead exemption, the
total amount of ad valorem taxes imposed on the homestead by the
county, the city or town, or the junior college district may not be
increased while it remains the residence homestead of that person's
surviving spouse if the spouse is 55 [fifty-five (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 tax limitation provided by this subsection for a person who
qualifies for the limitation and establishes a different residence
homestead within the same county, within the same city or town, or
within the same junior college district. [A county, a city or town,
or a junior college district that establishes a tax limitation
under this subsection must comply with a law providing for the
transfer of the limitation, even if the legislature enacts the law
subsequent to the county's, the city's or town's, or the junior
college district's establishment of the limitation.] Taxes
otherwise limited by [a county, a city or town, or a junior college
district under] this subsection may be increased to the extent the
value of the homestead is increased by improvements other than
repairs and other than improvements made to comply with
governmental requirements and except as may be consistent with the
transfer of a tax limitation under [a law authorized by] this
subsection. [The governing body of a county, a city or town, or a
junior college district may not repeal or rescind a tax limitation
established under 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, to establish a limitation on the total
amount of ad valorem taxes that certain political subdivisions may
impose on the residence homesteads of persons who are disabled or
elderly and their surviving spouses.
(b) The amendment to Section 1-b(h), Article VIII, of this
constitution takes effect January 1, 2022.
(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 to establish a
limitation on the total amount of ad valorem taxes that a county, a
city or town, or a junior college district may impose on the
residence homesteads of persons who are disabled or elderly and
their surviving spouses."