Texas 2021 - 87th 2nd C.S.

Texas House Bill HJR6 Compare Versions

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

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1	1	By: Zwiener H.J.R. No. 6
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4	4	A JOINT RESOLUTION
5	5	proposing a constitutional amendment to increase the amount of the
6	6	exemption of residence homesteads from ad valorem taxation by a
7	7	school district and to reduce the amount of the limitation on school
8	8	district ad valorem taxes imposed on the residence homesteads of
9	9	the elderly or disabled to reflect the increased exemption amount.
10	10	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Sections 1-b(c) and (d), Article VIII, Texas
12	12	Constitution, are amended to read as follows:
13	13	(c) The amount of $50,000 [$25,000] of the market value of
14	14	the residence homestead of a married or unmarried adult, including
15	15	one living alone, is exempt from ad valorem taxation for general
16	16	elementary and secondary public school purposes. The legislature
17	17	by general law may provide that all or part of the exemption does
18	18	not apply to a district or political subdivision that imposes ad
19	19	valorem taxes for public education purposes but is not the
20	20	principal school district providing general elementary and
21	21	secondary public education throughout its territory. In addition
22	22	to this exemption, the legislature by general law may exempt an
23	23	amount not to exceed $10,000 of the market value of the residence
24	24	homestead of a person who is disabled as defined in Subsection (b)
25	25	of this section and of a person 65 years of age or older from ad
26	26	valorem taxation for general elementary and secondary public school
27	27	purposes. The legislature by general law may base the amount of and
28	28	condition eligibility for the additional exemption authorized by
29	29	this subsection for disabled persons and for persons 65 years of age
30	30	or older on economic need. An eligible disabled person who is 65
31	31	years of age or older may not receive both exemptions from a school
32	32	district but may choose either. An eligible person is entitled to
33	33	receive both the exemption required by this subsection for all
34	34	residence homesteads and any exemption adopted pursuant to
35	35	Subsection (b) of this section, but the legislature shall provide
36	36	by general law whether an eligible disabled or elderly person may
37	37	receive both the additional exemption for the elderly and disabled
38	38	authorized by this subsection and any exemption for the elderly or
39	39	disabled adopted pursuant to Subsection (b) of this section. Where
40	40	ad valorem tax has previously been pledged for the payment of debt,
41	41	the taxing officers of a school district may continue to levy and
42	42	collect the tax against the value of homesteads exempted under this
43	43	subsection until the debt is discharged if the cessation of the levy
44	44	would impair the obligation of the contract by which the debt was
45	45	created. The legislature shall provide for formulas to protect
46	46	school districts against all or part of the revenue loss incurred by
47	47	the implementation of this subsection, Subsection (d) of this
48	48	section, and Section 1-d-1 of this article. The legislature by
49	49	general law may define residence homestead for purposes of this
50	50	section.
51	51	(d) Except as otherwise provided by this subsection, if a
52	52	person receives a residence homestead exemption prescribed by
53	53	Subsection (c) of this section for homesteads of persons who are 65
54	54	years of age or older or who are disabled, the total amount of ad
55	55	valorem taxes imposed on that homestead for general elementary and
56	56	secondary public school purposes may not be increased while it
57	57	remains the residence homestead of that person or that person's
58	58	spouse who receives the exemption. If a person 65 years of age or
59	59	older dies in a year in which the person received the exemption, the
60	60	total amount of ad valorem taxes imposed on the homestead for
61	61	general elementary and secondary public school purposes may not be
62	62	increased while it remains the residence homestead of that person's
63	63	surviving spouse if the spouse is 55 years of age or older at the
64	64	time of the person's death, subject to any exceptions provided by
65	65	general law. The legislature, by general law, may provide for the
66	66	transfer of all or a proportionate amount of a limitation provided
67	67	by this subsection for a person who qualifies for the limitation and
68	68	establishes a different residence homestead. However, taxes
69	69	otherwise limited by this subsection may be increased to the extent
70	70	the value of the homestead is increased by improvements other than
71	71	repairs or improvements made to comply with governmental
72	72	requirements and except as may be consistent with the transfer of a
73	73	limitation under this subsection. For a residence homestead
74	74	subject to the limitation provided by this subsection in the 1996
75	75	tax year or an earlier tax year, the legislature shall provide for a
76	76	reduction in the amount of the limitation for the 1997 tax year and
77	77	subsequent tax years in an amount equal to $10,000 multiplied by the
78	78	1997 tax rate for general elementary and secondary public school
79	79	purposes applicable to the residence homestead. For a residence
80	80	homestead subject to the limitation provided by this subsection in
81	81	the 2014 tax year or an earlier tax year, the legislature shall
82	82	provide for a reduction in the amount of the limitation for the 2015
83	83	tax year and subsequent tax years in an amount equal to $10,000
84	84	multiplied by the 2015 tax rate for general elementary and
85	85	secondary public school purposes applicable to the residence
86	86	homestead. For a residence homestead subject to the limitation
87	87	provided by this subsection in the 2022 tax year or an earlier tax
88	88	year, the legislature shall provide for a reduction in the amount of
89	89	the limitation for the 2023 tax year in an amount equal to $25,000
90	90	multiplied by the 2023 tax rate for general elementary and
91	91	secondary public school purposes applicable to the residence
92	92	homestead.
93	93	SECTION 2. The following temporary provision is added to
94	94	the Texas Constitution:
95	95	TEMPORARY PROVISION. (a) This temporary provision applies
96	96	to the constitutional amendment proposed by the 87th Legislature,
97	97	1st Called Session, 2021, to increase the amount of the exemption of
98	98	residence homesteads from ad valorem taxation by a school district
99	99	and to reduce the amount of the limitation on school district ad
100	100	valorem taxes imposed on the residence homesteads of the elderly or
101	101	disabled to reflect the increased exemption amount.
102	102	(b) The amendments to Sections 1-b(c) and (d), Article VIII,
103	103	of this constitution take effect for the tax year beginning January
104	104	1, 2023.
105	105	(c) This temporary provision expires January 1, 2024.
106	106	SECTION 3. This proposed constitutional amendment shall be
107	107	submitted to the voters at an election to be held November 2, 2021.
108	108	The ballot shall be printed to permit voting for or against the
109	109	proposition: "The constitutional amendment to increase the amount
110	110	of the exemption of residence homesteads from ad valorem taxation
111	111	by a school district and to reduce the amount of the limitation on
112	112	school district ad valorem taxes imposed on the residence
113	113	homesteads of the elderly or disabled to reflect the increased
114	114	exemption amount."