Texas 2021 - 87th 2nd C.S.

Texas Senate Bill SJR6 Compare Versions

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

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