| 1 | 1 | | 87S20562 CJC-D |
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| 2 | 2 | | By: Wilson H.J.R. No. 19 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment to authorize a political |
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| 7 | 7 | | subdivision other than a school district to establish a limitation |
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| 8 | 8 | | on the amount of ad valorem taxes that the political subdivision may |
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| 9 | 9 | | impose on the residence homesteads of persons who are disabled or |
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| 10 | 10 | | elderly and their surviving spouses. |
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| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 1-b(h), Article VIII, Texas |
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| 13 | 13 | | Constitution, is amended to read as follows: |
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| 14 | 14 | | (h) The governing body of a political subdivision of this |
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| 15 | 15 | | state other than a school [a county, a city or town, or a junior |
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| 16 | 16 | | college] district by official action may provide that if a person |
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| 17 | 17 | | who is disabled or is 65 [sixty-five (65)] years of age or older |
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| 18 | 18 | | receives a residence homestead exemption prescribed or authorized |
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| 19 | 19 | | by this section, the total amount of ad valorem taxes imposed on |
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| 20 | 20 | | that homestead by the political subdivision [county, the city or |
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| 21 | 21 | | town, or the junior college district] may not be increased while it |
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| 22 | 22 | | remains the residence homestead of that person or that person's |
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| 23 | 23 | | spouse who is disabled or is 65 [sixty-five (65)] years of age or |
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| 24 | 24 | | older and receives a residence homestead exemption on the |
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| 25 | 25 | | homestead. As an alternative, on receipt of a petition signed by |
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| 26 | 26 | | five percent [(5%)] of the registered voters of the political |
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| 27 | 27 | | subdivision [county, the city or town, or the junior college |
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| 28 | 28 | | district], the governing body [of the county, the city or town, or |
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| 29 | 29 | | the junior college district] shall call an election to determine by |
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| 30 | 30 | | majority vote whether to establish a tax limitation provided by |
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| 31 | 31 | | this subsection. If a political subdivision [county, a city or |
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| 32 | 32 | | town, or a junior college district] establishes a tax limitation |
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| 33 | 33 | | provided by this subsection and a [disabled] person who is disabled |
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| 34 | 34 | | or is 65 [a person sixty-five (65)] years of age or older dies in a |
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| 35 | 35 | | year in which the person received a residence homestead exemption, |
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| 36 | 36 | | the total amount of ad valorem taxes imposed on the homestead by the |
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| 37 | 37 | | political subdivision [county, the city or town, or the junior |
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| 38 | 38 | | college district] may not be increased while it remains the |
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| 39 | 39 | | residence homestead of that person's surviving spouse if the spouse |
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| 40 | 40 | | is 55 [fifty-five (55)] years of age or older at the time of the |
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| 41 | 41 | | person's death, subject to any exceptions provided by general law. |
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| 42 | 42 | | The legislature, by general law, may provide for the transfer of all |
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| 43 | 43 | | or a proportionate amount of a tax limitation provided by this |
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| 44 | 44 | | subsection for a person who qualifies for the limitation and |
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| 45 | 45 | | establishes a different residence homestead within the same |
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| 46 | 46 | | political subdivision [county, within the same city or town, or |
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| 47 | 47 | | within the same junior college district]. A political subdivision |
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| 48 | 48 | | [county, a city or town, or a junior college district] that |
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| 49 | 49 | | establishes a tax limitation under this subsection must comply with |
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| 50 | 50 | | a law providing for the transfer of the limitation, even if the |
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| 51 | 51 | | legislature enacts the law subsequent to the political |
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| 52 | 52 | | subdivision's [county's, the city's or town's, or the junior college |
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| 53 | 53 | | district's] establishment of the limitation. Taxes otherwise |
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| 54 | 54 | | limited by a political subdivision [county, a city or town, or a |
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| 55 | 55 | | junior college district] under this subsection may be increased to |
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| 56 | 56 | | the extent the value of the homestead is increased by improvements |
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| 57 | 57 | | other than repairs and other than improvements made to comply with |
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| 58 | 58 | | governmental requirements and except as may be consistent with the |
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| 59 | 59 | | transfer of a tax limitation under a law authorized by this |
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| 60 | 60 | | subsection. The governing body of a political subdivision [county, |
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| 61 | 61 | | a city or town, or a junior college district] may not repeal or |
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| 62 | 62 | | rescind a tax limitation established under this subsection. |
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| 63 | 63 | | SECTION 2. The following temporary provision is added to |
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| 64 | 64 | | the Texas Constitution: |
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| 65 | 65 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 66 | 66 | | to the constitutional amendment proposed by the 87th Legislature, |
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| 67 | 67 | | 2nd Called Session, 2021, to authorize a political subdivision |
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| 68 | 68 | | other than a school district to establish a limitation on the amount |
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| 69 | 69 | | of ad valorem taxes the political subdivision may impose on the |
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| 70 | 70 | | residence homesteads of persons who are disabled or elderly and |
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| 71 | 71 | | their surviving spouses. |
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| 72 | 72 | | (b) The amendment to Section 1-b(h), Article VIII, of this |
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| 73 | 73 | | constitution takes effect January 1, 2023. |
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| 74 | 74 | | (c) This temporary provision expires January 1, 2024. |
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| 75 | 75 | | SECTION 3. This proposed constitutional amendment shall be |
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| 76 | 76 | | submitted to the voters at an election to be held November 8, 2022. |
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| 77 | 77 | | The ballot shall be printed to permit voting for or against the |
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| 78 | 78 | | proposition: "The constitutional amendment to authorize a |
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| 79 | 79 | | political subdivision other than a school district to establish a |
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| 80 | 80 | | limitation on the amount of ad valorem taxes that the political |
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| 81 | 81 | | subdivision may impose on the residence homesteads of persons who |
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| 82 | 82 | | are disabled or elderly and their surviving spouses." |
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