87R1042 SMT-D
By: Middleton H.J.R. No. 76
A JOINT RESOLUTION
proposing a constitutional amendment to increase the maximum amount
of the local option residence homestead exemption from ad valorem
taxation by a political subdivision all or part of which is located
in certain counties.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(e), Article VIII, Texas
Constitution, is amended to read as follows:
(e) The governing body of a political subdivision[, other
than a county education district,] may exempt from ad valorem
taxation a percentage of the market value of the residence
homestead of a married or unmarried adult, including one living
alone. [In the manner provided by law, the voters of a county
education district at an election held for that purpose may exempt
from ad valorem taxation a percentage of the market value of the
residence homestead of a married or unmarried adult, including one
living alone.] The percentage may not exceed 20 [twenty] percent
or, if all or part of the political subdivision is located in
Chambers or Galveston County, 100 percent. However, the amount of
an exemption authorized pursuant to this subsection may not be less
than $5,000 unless the legislature by general law prescribes other
monetary restrictions on the amount of the exemption. The
legislature by general law may prohibit the governing body of a
political subdivision that adopts an exemption under this
subsection from reducing the amount of or repealing the
exemption. An eligible adult is entitled to receive other
applicable exemptions provided by law. Where ad valorem tax has
previously been pledged for the payment of debt, the governing body
of a political subdivision may continue to levy and collect the tax
against the value of the homesteads exempted under this subsection
until the debt is discharged if the cessation of the levy would
impair the obligation of the contract by which the debt was
created. The legislature by general law may prescribe procedures
for the administration of residence homestead exemptions.
SECTION 2. 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 increase the maximum
amount of the local option residence homestead exemption from ad
valorem taxation by a political subdivision all or part of which is
located in Chambers or Galveston County from 20 percent to 100
percent."