Texas 2021 - 87th 2nd C.S.

Texas House Bill HJR14 Compare Versions

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

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1	1	87S20017 SMH-D
2	2	By: Schofield H.J.R. No. 14
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment providing for an exemption
7	7	from ad valorem taxation for public school purposes of a dollar
8	8	amount or a percentage, whichever is greater, of the market value of
9	9	a residence homestead and providing for a reduction of the
10	10	limitation on the total amount of ad valorem taxes that may be
11	11	imposed for those purposes on the homestead of a person who is
12	12	elderly or disabled to reflect any increase in the exemption
13	13	amount.
14	14	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15	SECTION 1. Section 1-b(c), Article VIII, Texas
16	16	Constitution, is amended to read as follows:
17	17	(c) The amount of $25,000 of the market value of the
18	18	residence homestead of a married or unmarried adult, including one
19	19	living alone, or 16.7 percent of the market value of the residence
20	20	homestead, whichever is greater, is exempt from ad valorem taxation
21	21	for general elementary and secondary public school purposes. The
22	22	legislature by general law may provide that all or part of the
23	23	exemption does not apply to a district or political subdivision
24	24	that imposes ad valorem taxes for public education purposes but is
25	25	not the principal school district providing general elementary and
26	26	secondary public education throughout its territory. In addition
27	27	to this exemption, the legislature by general law may exempt an
28	28	amount not to exceed $10,000 of the market value of the residence
29	29	homestead of a person who is disabled as defined in Subsection (b)
30	30	of this section and of a person 65 years of age or older from ad
31	31	valorem taxation for general elementary and secondary public school
32	32	purposes. The legislature by general law may base the amount of and
33	33	condition eligibility for the additional exemption authorized by
34	34	this subsection for disabled persons and for persons 65 years of age
35	35	or older on economic need. An eligible disabled person who is 65
36	36	years of age or older may not receive both exemptions from a school
37	37	district but may choose either. An eligible person is entitled to
38	38	receive both the exemption required by this subsection for all
39	39	residence homesteads and any exemption adopted pursuant to
40	40	Subsection (b) of this section, but the legislature shall provide
41	41	by general law whether an eligible disabled or elderly person may
42	42	receive both the additional exemption for the elderly and disabled
43	43	authorized by this subsection and any exemption for the elderly or
44	44	disabled adopted pursuant to Subsection (b) of this section. Where
45	45	ad valorem tax has previously been pledged for the payment of debt,
46	46	the taxing officers of a school district may continue to levy and
47	47	collect the tax against the value of homesteads exempted under this
48	48	subsection until the debt is discharged if the cessation of the levy
49	49	would impair the obligation of the contract by which the debt was
50	50	created. The legislature shall provide for formulas to protect
51	51	school districts against all or part of the revenue loss incurred by
52	52	the implementation of this subsection, Subsection (d) of this
53	53	section, and Section 1-d-1 of this article. The legislature by
54	54	general law may define residence homestead for purposes of this
55	55	section.
56	56	SECTION 2. (a) This section takes effect only if the
57	57	constitutional amendment proposed by H.J.R. No. 125, 87th
58	58	Legislature, Regular Session, 2021, is approved by the voters. If
59	59	that amendment is not approved by the voters, this section has no
60	60	effect.
61	61	(b) Section 1-b(d), Article VIII, Texas Constitution, is
62	62	amended to read as follows:
63	63	(d) Except as otherwise provided by this subsection, if a
64	64	person receives a residence homestead exemption prescribed by
65	65	Subsection (c) of this section for homesteads of persons who are 65
66	66	years of age or older or who are disabled, the total amount of ad
67	67	valorem taxes imposed on that homestead for general elementary and
68	68	secondary public school purposes may not be increased while it
69	69	remains the residence homestead of that person or that person's
70	70	spouse who receives the exemption. If a person who is 65 years of
71	71	age or older or who is disabled dies in a year in which the person
72	72	received the exemption, the total amount of ad valorem taxes
73	73	imposed on the homestead for general elementary and secondary
74	74	public school purposes may not be increased while it remains the
75	75	residence homestead of that person's surviving spouse if the spouse
76	76	is 55 years of age or older at the time of the person's death,
77	77	subject to any exceptions provided by general law. The
78	78	legislature, by general law, may provide for the transfer of all or
79	79	a proportionate amount of a limitation provided by this subsection
80	80	for a person who qualifies for the limitation and establishes a
81	81	different residence homestead. However, taxes otherwise limited
82	82	by this subsection may be increased to the extent the value of the
83	83	homestead is increased by improvements other than repairs or
84	84	improvements made to comply with governmental requirements and
85	85	except as may be consistent with the transfer of a limitation under
86	86	this subsection. For a residence homestead subject to the
87	87	limitation provided by this subsection in the 1996 tax year or an
88	88	earlier tax year, the legislature shall provide for a reduction in
89	89	the amount of the limitation for the 1997 tax year and subsequent
90	90	tax years in an amount equal to $10,000 multiplied by the 1997 tax
91	91	rate for general elementary and secondary public school purposes
92	92	applicable to the residence homestead. For a residence homestead
93	93	subject to the limitation provided by this subsection in the 2014
94	94	tax year or an earlier tax year, the legislature shall provide for a
95	95	reduction in the amount of the limitation for the 2015 tax year and
96	96	subsequent tax years in an amount equal to $10,000 multiplied by the
97	97	2015 tax rate for general elementary and secondary public school
98	98	purposes applicable to the residence homestead. For a residence
99	99	homestead subject to the limitation provided by this subsection in
100	100	the 2022 tax year or an earlier tax year that has a market value in
101	101	the 2023 tax year of more than $149,701, the legislature shall
102	102	provide for a reduction in the amount of the limitation for the 2023
103	103	tax year and subsequent tax years in an amount equal to the amount
104	104	computed by subtracting $25,000 from an amount equal to 16.7
105	105	percent of the market value of the homestead in the 2023 tax year
106	106	and multiplying that amount by the 2023 tax rate for general
107	107	elementary and secondary public school purposes applicable to the
108	108	residence homestead.
109	109	SECTION 3. (a) This section takes effect only if the
110	110	constitutional amendment proposed by H.J.R. No. 125, 87th
111	111	Legislature, Regular Session, 2021, is not approved by the voters.
112	112	If that amendment is approved by the voters, this section has no
113	113	effect.
114	114	(b) Section 1-b(d), Article VIII, Texas Constitution, is
115	115	amended to read as follows:
116	116	(d) Except as otherwise provided by this subsection, if a
117	117	person receives a residence homestead exemption prescribed by
118	118	Subsection (c) of this section for homesteads of persons who are 65
119	119	years of age or older or who are disabled, the total amount of ad
120	120	valorem taxes imposed on that homestead for general elementary and
121	121	secondary public school purposes may not be increased while it
122	122	remains the residence homestead of that person or that person's
123	123	spouse who receives the exemption. If a person 65 years of age or
124	124	older dies in a year in which the person received the exemption, the
125	125	total amount of ad valorem taxes imposed on the homestead for
126	126	general elementary and secondary public school purposes may not be
127	127	increased while it remains the residence homestead of that person's
128	128	surviving spouse if the spouse is 55 years of age or older at the
129	129	time of the person's death, subject to any exceptions provided by
130	130	general law. The legislature, by general law, may provide for the
131	131	transfer of all or a proportionate amount of a limitation provided
132	132	by this subsection for a person who qualifies for the limitation and
133	133	establishes a different residence homestead. However, taxes
134	134	otherwise limited by this subsection may be increased to the extent
135	135	the value of the homestead is increased by improvements other than
136	136	repairs or improvements made to comply with governmental
137	137	requirements and except as may be consistent with the transfer of a
138	138	limitation under this subsection. For a residence homestead
139	139	subject to the limitation provided by this subsection in the 1996
140	140	tax year or an earlier tax year, the legislature shall provide for a
141	141	reduction in the amount of the limitation for the 1997 tax year and
142	142	subsequent tax years in an amount equal to $10,000 multiplied by the
143	143	1997 tax rate for general elementary and secondary public school
144	144	purposes applicable to the residence homestead. For a residence
145	145	homestead subject to the limitation provided by this subsection in
146	146	the 2014 tax year or an earlier tax year, the legislature shall
147	147	provide for a reduction in the amount of the limitation for the 2015
148	148	tax year and subsequent tax years in an amount equal to $10,000
149	149	multiplied by the 2015 tax rate for general elementary and
150	150	secondary public school purposes applicable to the residence
151	151	homestead. For a residence homestead subject to the limitation
152	152	provided by this subsection in the 2022 tax year or an earlier tax
153	153	year that has a market value in the 2023 tax year of more than
154	154	$149,701, the legislature shall provide for a reduction in the
155	155	amount of the limitation for the 2023 tax year and subsequent tax
156	156	years in an amount equal to the amount computed by subtracting
157	157	$25,000 from an amount equal to 16.7 percent of the market value of
158	158	the homestead in the 2023 tax year and multiplying that amount by
159	159	the 2023 tax rate for general elementary and secondary public
160	160	school purposes applicable to the residence homestead.
161	161	SECTION 4. The following temporary provision is added to
162	162	the Texas Constitution:
163	163	TEMPORARY PROVISION. (a) This temporary provision applies
164	164	to the constitutional amendment proposed by the 87th Legislature,
165	165	2nd Called Session, 2021, providing for an exemption from ad
166	166	valorem taxation for public school purposes of a dollar amount or a
167	167	percentage, whichever is greater, of the market value of a
168	168	residence homestead and providing for a reduction of the limitation
169	169	on the total amount of ad valorem taxes that may be imposed for
170	170	those purposes on the homestead of a person who is elderly or
171	171	disabled to reflect any increase in the exemption amount.
172	172	(b) The amendment to Sections 1-b(c) and (d), Article VIII,
173	173	of this constitution takes effect January 1, 2023, and applies only
174	174	to a tax year beginning on or after that date.
175	175	(c) This temporary provision expires January 1, 2024.
176	176	SECTION 5. This proposed constitutional amendment shall be
177	177	submitted to the voters at an election to be held November 8, 2022.
178	178	The ballot shall be printed to permit voting for or against the
179	179	proposition: "The constitutional amendment providing for an
180	180	exemption from ad valorem taxation for public school purposes of
181	181	$25,000 or 16.7 percent, whichever is greater, of the market value
182	182	of a residence homestead and providing for a reduction of the
183	183	limitation on the total amount of ad valorem taxes that may be
184	184	imposed for those purposes on the homestead of a person who is
185	185	elderly or disabled to reflect any increase in the exemption
186	186	amount."