Texas 2021 - 87th 2nd C.S.

Texas House Bill HJR8 Compare Versions

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

Old	New	Differences
1	1	87S20033 CJC-D
2	2	By: Schofield H.J.R. No. 8
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment establishing a limitation on
7	7	the total amount of ad valorem taxes that political subdivisions
8	8	may impose on the residence homesteads of individuals who are
9	9	disabled or elderly and their surviving spouses.
10	10	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. (a) This section takes effect only if the
12	12	constitutional amendment proposed by H.J.R. No. 125, 87th
13	13	Legislature, Regular Session, 2021, is approved by the voters. If
14	14	that amendment is not approved by the voters, this section has no
15	15	effect.
16	16	(b) Section 1-b(d), Article VIII, Texas Constitution, is
17	17	amended to read as follows:
18	18	(d) Except as otherwise provided by this subsection, if a
19	19	person receives a residence homestead exemption prescribed by
20	20	Subsection (c) of this section for homesteads of persons who are 65
21	21	years of age or older or who are disabled, the total amount of ad
22	22	valorem taxes imposed on that homestead by a political subdivision
23	23	[for general elementary and secondary public school purposes] may
24	24	not be increased while the homestead [it] remains the residence
25	25	homestead of that person or that person's spouse who receives the
26	26	exemption. If a person who is 65 years of age or older or who is
27	27	disabled dies in a year in which the person received the exemption,
28	28	the total amount of ad valorem taxes imposed on the homestead by a
29	29	political subdivision [for general elementary and secondary public
30	30	school purposes] may not be increased while the homestead [it]
31	31	remains the residence homestead of that person's surviving spouse
32	32	if the spouse is 55 years of age or older or disabled at the time of
33	33	the person's death, subject to any exceptions provided by general
34	34	law. The legislature, by general law, may provide for the transfer
35	35	of all or a proportionate amount of a limitation provided by this
36	36	subsection for a person who qualifies for the limitation and
37	37	establishes a different residence homestead. However, taxes
38	38	otherwise limited by this subsection may be increased to the extent
39	39	the value of the homestead is increased by improvements other than
40	40	repairs or improvements made to comply with governmental
41	41	requirements and except as may be consistent with the transfer of a
42	42	limitation under this subsection. For a residence homestead
43	43	subject to the limitation provided by this subsection in the 1996
44	44	tax year or an earlier tax year, the legislature shall provide for a
45	45	reduction in the amount of the limitation on the total amount of ad
46	46	valorem taxes imposed on the residence homestead for general
47	47	elementary and secondary public school purposes for the 1997 tax
48	48	year and subsequent tax years in an amount equal to $10,000
49	49	multiplied by the 1997 tax rate for general elementary and
50	50	secondary public school purposes applicable to the residence
51	51	homestead. For a residence homestead subject to the limitation
52	52	provided by this subsection in the 2014 tax year or an earlier tax
53	53	year, the legislature shall provide for a reduction in the amount of
54	54	the limitation on the total amount of ad valorem taxes imposed on
55	55	the residence homestead for general elementary and secondary public
56	56	school purposes for the 2015 tax year and subsequent tax years in an
57	57	amount equal to $10,000 multiplied by the 2015 tax rate for general
58	58	elementary and secondary public school purposes applicable to the
59	59	residence homestead.
60	60	SECTION 2. (a) This section takes effect only if the
61	61	constitutional amendment proposed by H.J.R. No. 125, 87th
62	62	Legislature, Regular Session, 2021, is not approved by the voters.
63	63	If that amendment is approved by the voters, this section has no
64	64	effect.
65	65	(b) Section 1-b(d), Article VIII, Texas Constitution, is
66	66	amended to read as follows:
67	67	(d) Except as otherwise provided by this subsection, if a
68	68	person receives a residence homestead exemption prescribed by
69	69	Subsection (c) of this section for homesteads of persons who are 65
70	70	years of age or older or who are disabled, the total amount of ad
71	71	valorem taxes imposed on that homestead by a political subdivision
72	72	[for general elementary and secondary public school purposes] may
73	73	not be increased while the homestead [it] remains the residence
74	74	homestead of that person or that person's spouse who receives the
75	75	exemption. If a person who is 65 years of age or older or who is
76	76	disabled dies in a year in which the person received the exemption,
77	77	the total amount of ad valorem taxes imposed on the homestead by a
78	78	political subdivision [for general elementary and secondary public
79	79	school purposes] may not be increased while the homestead [it]
80	80	remains the residence homestead of that person's surviving spouse
81	81	if the spouse is 55 years of age or older or disabled at the time of
82	82	the person's death, subject to any exceptions provided by general
83	83	law. The legislature, by general law, may provide for the transfer
84	84	of all or a proportionate amount of a limitation provided by this
85	85	subsection for a person who qualifies for the limitation and
86	86	establishes a different residence homestead. However, taxes
87	87	otherwise limited by this subsection may be increased to the extent
88	88	the value of the homestead is increased by improvements other than
89	89	repairs or improvements made to comply with governmental
90	90	requirements and except as may be consistent with the transfer of a
91	91	limitation under this subsection. For a residence homestead
92	92	subject to the limitation provided by this subsection in the 1996
93	93	tax year or an earlier tax year, the legislature shall provide for a
94	94	reduction in the amount of the limitation on the total amount of ad
95	95	valorem taxes imposed on the residence homestead for general
96	96	elementary and secondary public school purposes for the 1997 tax
97	97	year and subsequent tax years in an amount equal to $10,000
98	98	multiplied by the 1997 tax rate for general elementary and
99	99	secondary public school purposes applicable to the residence
100	100	homestead. For a residence homestead subject to the limitation
101	101	provided by this subsection in the 2014 tax year or an earlier tax
102	102	year, the legislature shall provide for a reduction in the amount of
103	103	the limitation on the total amount of ad valorem taxes imposed on
104	104	the residence homestead for general elementary and secondary public
105	105	school purposes for the 2015 tax year and subsequent tax years in an
106	106	amount equal to $10,000 multiplied by the 2015 tax rate for general
107	107	elementary and secondary public school purposes applicable to the
108	108	residence homestead.
109	109	SECTION 3. Section 1-b(h), Article VIII, Texas
110	110	Constitution, is repealed.
111	111	SECTION 4. The following temporary provision is added to
112	112	the Texas Constitution:
113	113	TEMPORARY PROVISION. (a) This temporary provision applies
114	114	to the constitutional amendment proposed by the 87th Legislature,
115	115	2nd Called Session, 2021, establishing a limitation on the total
116	116	amount of ad valorem taxes that political subdivisions may impose
117	117	on the residence homesteads of individuals who are disabled or
118	118	elderly and their surviving spouses.
119	119	(b) The amendments to Section 1-b(d), Article VIII, of this
120	120	constitution and the repeal of Section 1-b(h), Article VIII, of
121	121	this constitution take effect January 1, 2023. The limitations
122	122	provided by Section 1-b(d), as amended, apply beginning with taxes
123	123	imposed for the 2023 tax year.
124	124	(c) This temporary provision expires January 1, 2024.
125	125	SECTION 5. This proposed constitutional amendment shall be
126	126	submitted to the voters at an election to be held November 8, 2022.
127	127	The ballot shall be printed to permit voting for or against the
128	128	proposition: "The constitutional amendment establishing a
129	129	limitation on the total amount of ad valorem taxes that political
130	130	subdivisions may impose on the residence homesteads of individuals
131	131	who are disabled or elderly and their surviving spouses."