Texas 2021 - 87th 3rd C.S.

Texas House Bill HJR14 Compare Versions

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

Old	New	Differences
1	1	87S30297 CJC/KJE-F
2	2	By: Zwiener H.J.R. No. 14
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment to increase the amount of the
7	7	exemption of residence homesteads from ad valorem taxation by a
8	8	school district and to reduce the amount of the limitation on school
9	9	district ad valorem taxes imposed on the residence homesteads of
10	10	the elderly or disabled to reflect the increased exemption amount.
11	11	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 1-b(c), Article VIII, Texas
13	13	Constitution, is amended to read as follows:
14	14	(c) The amount of $50,000 [$25,000] of the market value of
15	15	the residence homestead of a married or unmarried adult, including
16	16	one living alone, is exempt from ad valorem taxation for general
17	17	elementary and secondary public school purposes. The legislature
18	18	by general law may provide that all or part of the exemption does
19	19	not apply to a district or political subdivision that imposes ad
20	20	valorem taxes for public education purposes but is not the
21	21	principal school district providing general elementary and
22	22	secondary public education throughout its territory. In addition
23	23	to this exemption, the legislature by general law may exempt an
24	24	amount not to exceed $10,000 of the market value of the residence
25	25	homestead of a person who is disabled as defined in Subsection (b)
26	26	of this section and of a person 65 years of age or older from ad
27	27	valorem taxation for general elementary and secondary public school
28	28	purposes. The legislature by general law may base the amount of and
29	29	condition eligibility for the additional exemption authorized by
30	30	this subsection for disabled persons and for persons 65 years of age
31	31	or older on economic need. An eligible disabled person who is 65
32	32	years of age or older may not receive both exemptions from a school
33	33	district but may choose either. An eligible person is entitled to
34	34	receive both the exemption required by this subsection for all
35	35	residence homesteads and any exemption adopted pursuant to
36	36	Subsection (b) of this section, but the legislature shall provide
37	37	by general law whether an eligible disabled or elderly person may
38	38	receive both the additional exemption for the elderly and disabled
39	39	authorized by this subsection and any exemption for the elderly or
40	40	disabled adopted pursuant to Subsection (b) of this section. Where
41	41	ad valorem tax has previously been pledged for the payment of debt,
42	42	the taxing officers of a school district may continue to levy and
43	43	collect the tax against the value of homesteads exempted under this
44	44	subsection until the debt is discharged if the cessation of the levy
45	45	would impair the obligation of the contract by which the debt was
46	46	created. The legislature shall provide for formulas to protect
47	47	school districts against all or part of the revenue loss incurred by
48	48	the implementation of this subsection, Subsection (d) of this
49	49	section, and Section 1-d-1 of this article. The legislature by
50	50	general law may define residence homestead for purposes of this
51	51	section.
52	52	SECTION 2. (a) This section takes effect only if the
53	53	constitutional amendment proposed by H.J.R. No. 125, 87th
54	54	Legislature, Regular Session, 2021, is approved by the voters. If
55	55	that amendment is not approved by the voters, this section has no
56	56	effect.
57	57	(b) Section 1-b(d), Article VIII, Texas Constitution, is
58	58	amended to read as follows:
59	59	(d) Except as otherwise provided by this subsection, if a
60	60	person receives a residence homestead exemption prescribed by
61	61	Subsection (c) of this section for homesteads of persons who are 65
62	62	years of age or older or who are disabled, the total amount of ad
63	63	valorem taxes imposed on that homestead for general elementary and
64	64	secondary public school purposes may not be increased while it
65	65	remains the residence homestead of that person or that person's
66	66	spouse who receives the exemption. If a person who is 65 years of
67	67	age or older or who is disabled dies in a year in which the person
68	68	received the exemption, the total amount of ad valorem taxes
69	69	imposed on the homestead for general elementary and secondary
70	70	public school purposes may not be increased while it remains the
71	71	residence homestead of that person's surviving spouse if the spouse
72	72	is 55 years of age or older at the time of the person's death,
73	73	subject to any exceptions provided by general law. The
74	74	legislature, by general law, may provide for the transfer of all or
75	75	a proportionate amount of a limitation provided by this subsection
76	76	for a person who qualifies for the limitation and establishes a
77	77	different residence homestead. However, taxes otherwise limited by
78	78	this subsection may be increased to the extent the value of the
79	79	homestead is increased by improvements other than repairs or
80	80	improvements made to comply with governmental requirements and
81	81	except as may be consistent with the transfer of a limitation under
82	82	this subsection. For a residence homestead subject to the
83	83	limitation provided by this subsection in the 1996 tax year or an
84	84	earlier tax year, the legislature shall provide for a reduction in
85	85	the amount of the limitation for the 1997 tax year and subsequent
86	86	tax years in an amount equal to $10,000 multiplied by the 1997 tax
87	87	rate for general elementary and secondary public school purposes
88	88	applicable to the residence homestead. For a residence homestead
89	89	subject to the limitation provided by this subsection in the 2014
90	90	tax year or an earlier tax year, the legislature shall provide for a
91	91	reduction in the amount of the limitation for the 2015 tax year and
92	92	subsequent tax years in an amount equal to $10,000 multiplied by the
93	93	2015 tax rate for general elementary and secondary public school
94	94	purposes applicable to the residence homestead. For a residence
95	95	homestead subject to the limitation provided by this subsection in
96	96	the 2022 tax year or an earlier tax year, the legislature shall
97	97	provide for a reduction in the amount of the limitation for the 2023
98	98	tax year and subsequent tax years in an amount equal to $25,000
99	99	multiplied by the 2023 tax rate for general elementary and
100	100	secondary public school purposes applicable to the residence
101	101	homestead.
102	102	SECTION 3. (a) This section takes effect only if the
103	103	constitutional amendment proposed by H.J.R. No. 125, 87th
104	104	Legislature, Regular Session, 2021, is not approved by the voters.
105	105	If that amendment is approved by the voters, this section has no
106	106	effect.
107	107	(b) Section 1-b(d), Article VIII, Texas Constitution, is
108	108	amended to read as follows:
109	109	(d) Except as otherwise provided by this subsection, if a
110	110	person receives a residence homestead exemption prescribed by
111	111	Subsection (c) of this section for homesteads of persons who are 65
112	112	years of age or older or who are disabled, the total amount of ad
113	113	valorem taxes imposed on that homestead for general elementary and
114	114	secondary public school purposes may not be increased while it
115	115	remains the residence homestead of that person or that person's
116	116	spouse who receives the exemption. If a person 65 years of age or
117	117	older dies in a year in which the person received the exemption, the
118	118	total amount of ad valorem taxes imposed on the homestead for
119	119	general elementary and secondary public school purposes may not be
120	120	increased while it remains the residence homestead of that person's
121	121	surviving spouse if the spouse is 55 years of age or older at the
122	122	time of the person's death, subject to any exceptions provided by
123	123	general law. The legislature, by general law, may provide for the
124	124	transfer of all or a proportionate amount of a limitation provided
125	125	by this subsection for a person who qualifies for the limitation and
126	126	establishes a different residence homestead. However, taxes
127	127	otherwise limited by this subsection may be increased to the extent
128	128	the value of the homestead is increased by improvements other than
129	129	repairs or improvements made to comply with governmental
130	130	requirements and except as may be consistent with the transfer of a
131	131	limitation under this subsection. For a residence homestead
132	132	subject to the limitation provided by this subsection in the 1996
133	133	tax year or an earlier tax year, the legislature shall provide for a
134	134	reduction in the amount of the limitation for the 1997 tax year and
135	135	subsequent tax years in an amount equal to $10,000 multiplied by the
136	136	1997 tax rate for general elementary and secondary public school
137	137	purposes applicable to the residence homestead. For a residence
138	138	homestead subject to the limitation provided by this subsection in
139	139	the 2014 tax year or an earlier tax year, the legislature shall
140	140	provide for a reduction in the amount of the limitation for the 2015
141	141	tax year and subsequent tax years in an amount equal to $10,000
142	142	multiplied by the 2015 tax rate for general elementary and
143	143	secondary public school purposes applicable to the residence
144	144	homestead. For a residence homestead subject to the limitation
145	145	provided by this subsection in the 2022 tax year or an earlier tax
146	146	year, the legislature shall provide for a reduction in the amount of
147	147	the limitation for the 2023 tax year and subsequent tax years in an
148	148	amount equal to $25,000 multiplied by the 2023 tax rate for general
149	149	elementary and secondary public school purposes applicable to the
150	150	residence homestead.
151	151	SECTION 4. The following temporary provision is added to
152	152	the Texas Constitution:
153	153	TEMPORARY PROVISION. (a) This temporary provision applies
154	154	to the constitutional amendment proposed by the 87th Legislature,
155	155	3rd Called Session, 2021, to increase the amount of the exemption of
156	156	residence homesteads from ad valorem taxation by a school district
157	157	and to reduce the amount of the limitation on school district ad
158	158	valorem taxes imposed on the residence homesteads of the elderly or
159	159	disabled to reflect the increased exemption amount.
160	160	(b) The amendments to Sections 1-b(c) and (d), Article VIII,
161	161	of this constitution take effect for the tax year beginning January
162	162	1, 2023.
163	163	(c) This temporary provision expires January 1, 2024.
164	164	SECTION 5. This proposed constitutional amendment shall be
165	165	submitted to the voters at an election to be held November 8, 2022.
166	166	The ballot shall be printed to permit voting for or against the
167	167	proposition: "The constitutional amendment to increase the amount
168	168	of the exemption of residence homesteads from ad valorem taxation
169	169	by a school district and to reduce the amount of the limitation on
170	170	school district ad valorem taxes imposed on the residence
171	171	homesteads of the elderly or disabled to reflect the increased
172	172	exemption amount."