87S20033 CJC-D
By: Schofield H.J.R. No. 8
A JOINT RESOLUTION
proposing a constitutional amendment establishing a limitation on
the total amount of ad valorem taxes that political subdivisions
may impose on the residence homesteads of individuals who are
disabled or elderly and their surviving spouses.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. (a) This section takes effect only if the
constitutional amendment proposed by H.J.R. No. 125, 87th
Legislature, Regular Session, 2021, is approved by the voters. If
that amendment is not approved by the voters, this section has no
effect.
(b) Section 1-b(d), Article VIII, Texas Constitution, is
amended to read as follows:
(d) Except as otherwise provided by this subsection, if a
person receives a residence homestead exemption prescribed by
Subsection (c) of this section for homesteads of persons who are 65
years of age or older or who are disabled, the total amount of ad
valorem taxes imposed on that homestead by a political subdivision
[for general elementary and secondary public school purposes] may
not be increased while the homestead [it] remains the residence
homestead of that person or that person's spouse who receives the
exemption. If a person who is 65 years of age or older or who is
disabled dies in a year in which the person received the exemption,
the total amount of ad valorem taxes imposed on the homestead by a
political subdivision [for general elementary and secondary public
school purposes] may not be increased while the homestead [it]
remains the residence homestead of that person's surviving spouse
if the spouse is 55 years of age or older or disabled 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 limitation provided by this
subsection for a person who qualifies for the limitation and
establishes a different residence homestead. However, taxes
otherwise limited by this subsection may be increased to the extent
the value of the homestead is increased by improvements other than
repairs or improvements made to comply with governmental
requirements and except as may be consistent with the transfer of a
limitation under this subsection. For a residence homestead
subject to the limitation provided by this subsection in the 1996
tax year or an earlier tax year, the legislature shall provide for a
reduction in the amount of the limitation on the total amount of ad
valorem taxes imposed on the residence homestead for general
elementary and secondary public school purposes for the 1997 tax
year and subsequent tax years in an amount equal to $10,000
multiplied by the 1997 tax rate for general elementary and
secondary public school purposes applicable to the residence
homestead. For a residence homestead subject to the limitation
provided by this subsection in the 2014 tax year or an earlier tax
year, the legislature shall provide for a reduction in the amount of
the limitation on the total amount of ad valorem taxes imposed on
the residence homestead for general elementary and secondary public
school purposes for the 2015 tax year and subsequent tax years in an
amount equal to $10,000 multiplied by the 2015 tax rate for general
elementary and secondary public school purposes applicable to the
residence homestead.
SECTION 2. (a) This section takes effect only if the
constitutional amendment proposed by H.J.R. No. 125, 87th
Legislature, Regular Session, 2021, is not approved by the voters.
If that amendment is approved by the voters, this section has no
effect.
(b) Section 1-b(d), Article VIII, Texas Constitution, is
amended to read as follows:
(d) Except as otherwise provided by this subsection, if a
person receives a residence homestead exemption prescribed by
Subsection (c) of this section for homesteads of persons who are 65
years of age or older or who are disabled, the total amount of ad
valorem taxes imposed on that homestead by a political subdivision
[for general elementary and secondary public school purposes] may
not be increased while the homestead [it] remains the residence
homestead of that person or that person's spouse who receives the
exemption. If a person who is 65 years of age or older or who is
disabled dies in a year in which the person received the exemption,
the total amount of ad valorem taxes imposed on the homestead by a
political subdivision [for general elementary and secondary public
school purposes] may not be increased while the homestead [it]
remains the residence homestead of that person's surviving spouse
if the spouse is 55 years of age or older or disabled 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 limitation provided by this
subsection for a person who qualifies for the limitation and
establishes a different residence homestead. However, taxes
otherwise limited by this subsection may be increased to the extent
the value of the homestead is increased by improvements other than
repairs or improvements made to comply with governmental
requirements and except as may be consistent with the transfer of a
limitation under this subsection. For a residence homestead
subject to the limitation provided by this subsection in the 1996
tax year or an earlier tax year, the legislature shall provide for a
reduction in the amount of the limitation on the total amount of ad
valorem taxes imposed on the residence homestead for general
elementary and secondary public school purposes for the 1997 tax
year and subsequent tax years in an amount equal to $10,000
multiplied by the 1997 tax rate for general elementary and
secondary public school purposes applicable to the residence
homestead. For a residence homestead subject to the limitation
provided by this subsection in the 2014 tax year or an earlier tax
year, the legislature shall provide for a reduction in the amount of
the limitation on the total amount of ad valorem taxes imposed on
the residence homestead for general elementary and secondary public
school purposes for the 2015 tax year and subsequent tax years in an
amount equal to $10,000 multiplied by the 2015 tax rate for general
elementary and secondary public school purposes applicable to the
residence homestead.
SECTION 3. Section 1-b(h), Article VIII, Texas
Constitution, is repealed.
SECTION 4. 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,
2nd Called Session, 2021, establishing a limitation on the total
amount of ad valorem taxes that political subdivisions may impose
on the residence homesteads of individuals who are disabled or
elderly and their surviving spouses.
(b) The amendments to Section 1-b(d), Article VIII, of this
constitution and the repeal of Section 1-b(h), Article VIII, of
this constitution take effect January 1, 2023. The limitations
provided by Section 1-b(d), as amended, apply beginning with taxes
imposed for the 2023 tax year.
(c) This temporary provision expires January 1, 2024.
SECTION 5. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2022.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment establishing a
limitation on the total amount of ad valorem taxes that political
subdivisions may impose on the residence homesteads of individuals
who are disabled or elderly and their surviving spouses."