| 2 | 3 | | |
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| 3 | 4 | | |
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| 4 | 5 | | proposing a constitutional amendment authorizing the legislature |
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| 5 | 6 | | to provide for the reduction of the amount of a limitation on the |
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| 6 | 7 | | total amount of ad valorem taxes that may be imposed for general |
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| 7 | 8 | | elementary and secondary public school purposes on the residence |
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| 8 | 9 | | homestead of a person who is elderly or disabled to reflect any |
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| 9 | 10 | | statutory reduction from the preceding tax year in the maximum |
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| 10 | 11 | | compressed rate of the maintenance and operations taxes imposed for |
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| 11 | 12 | | those purposes on the homestead. |
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| 12 | 13 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 14 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 14 | 15 | | is amended by adding Subsection (d-2) to read as follows: |
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| 15 | 16 | | (d-2) Notwithstanding Subsections (d) and (d-1) of this |
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| 16 | 17 | | section, the legislature by general law may provide for the |
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| 17 | 18 | | reduction of the amount of a limitation provided by Subsection (d) |
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| 18 | 19 | | of this section and applicable to a residence homestead for a tax |
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| 19 | 20 | | year to reflect any statutory reduction from the preceding tax year |
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| 20 | 21 | | in the maximum compressed rate, as defined by general law, or a |
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| 21 | 22 | | successor rate of the maintenance and operations taxes imposed for |
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| 22 | 23 | | general elementary and secondary public school purposes on the |
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| 23 | 24 | | homestead. A general law enacted under this subsection may take |
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| 24 | 25 | | into account the difference between the tier one maintenance and |
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| 25 | 26 | | operations rate for the 2018 tax year and the maximum compressed |
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| 26 | 27 | | rate for the 2019 tax year applicable to a residence homestead and |
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| 27 | 28 | | any reductions in subsequent tax years before the tax year in which |
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| 28 | 29 | | the general law takes effect in the maximum compressed rate |
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| 29 | 30 | | applicable to a residence homestead. |
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| 30 | 31 | | SECTION 2. This proposed constitutional amendment shall be |
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| 31 | 32 | | submitted to the voters at an election to be held May 7, 2022. The |
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| 32 | 33 | | ballot shall be printed to permit voting for or against the |
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| 33 | 34 | | proposition: "The constitutional amendment authorizing the |
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| 34 | 35 | | legislature to provide for the reduction of the amount of a |
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| 35 | 36 | | limitation on the total amount of ad valorem taxes that may be |
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| 36 | 37 | | imposed for general elementary and secondary public school purposes |
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| 37 | 38 | | on the residence homestead of a person who is elderly or disabled to |
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| 38 | 39 | | reflect any statutory reduction from the preceding tax year in the |
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| 39 | 40 | | maximum compressed rate of the maintenance and operations taxes |
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| 40 | 41 | | imposed for those purposes on the homestead." |
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| 41 | | - | ______________________________ ______________________________ |
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| 42 | | - | President of the Senate Speaker of the House |
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| 43 | | - | I hereby certify that S.J.R. No. 2 was adopted by the Senate |
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| 44 | | - | on August 10, 2021, by the following vote: Yeas 29, Nays 0. |
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| 45 | | - | ______________________________ |
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| 46 | | - | Secretary of the Senate |
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| 47 | | - | I hereby certify that S.J.R. No. 2 was adopted by the House |
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| 48 | | - | on August 26, 2021, by the following vote: Yeas 116, Nays 0, one |
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| 49 | | - | present not voting. |
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| 50 | | - | ______________________________ |
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| 51 | | - | Chief Clerk of the House |
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| 52 | | - | Received: |
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| 53 | | - | ______________________________ |
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| 54 | | - | Date |
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| 55 | | - | ______________________________ |
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| 56 | | - | Secretary of State |
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