Texas 2021 - 87th 3rd 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. (a) This section takes effect only if the
11	11	constitutional amendment proposed by H.J.R. No. 125, 87th
12	12	Legislature, Regular Session, 2021, is approved by the voters. If
13	13	that amendment is not approved by the voters, this section has no
14	14	effect.
15	15	(b) Section 1-b(d), Article VIII, Texas Constitution, is
16	16	amended to read as follows:
17	17	(d) Except as otherwise provided by this subsection, if a
18	18	person receives a residence homestead exemption prescribed by
19	19	Subsection (c) of this section for homesteads of persons who are 65
20	20	years of age or older or who are disabled, the total amount of ad
21	21	valorem taxes imposed on that homestead for general elementary and
22	22	secondary public school purposes may not be increased while it
23	23	remains the residence homestead of that person or that person's
24	24	spouse who receives the exemption. For a residence homestead
25	25	subject to the limitation provided by this subsection in the 2022
26	26	tax year, the amount of the limitation provided by this subsection
27	27	is the amount of tax imposed on that homestead for general
28	28	elementary and secondary public school purposes for the 2022 tax
29	29	year. If a person who is 65 years of age or older or who is disabled
30	30	dies in a year in which the person received the exemption, the total
31	31	amount of ad valorem taxes imposed on the homestead for general
32	32	elementary and secondary public school purposes may not be
33	33	increased while it remains the residence homestead of that person's
34	34	surviving spouse if the spouse is 55 years of age or older at the
35	35	time of the person's death, subject to any exceptions provided by
36	36	general law. The legislature, by general law, may provide for the
37	37	transfer of all or a proportionate amount of a limitation provided
38	38	by this subsection for a person who qualifies for the limitation and
39	39	establishes a different residence homestead. [However, taxes
40	40	otherwise limited by this subsection may be increased to the extent
41	41	the value of the homestead is increased by improvements other than
42	42	repairs or improvements made to comply with governmental
43	43	requirements and except as may be consistent with the transfer of a
44	44	limitation under this subsection. For a residence homestead
45	45	subject to the limitation provided by this subsection in the 1996
46	46	tax year or an earlier tax year, the legislature shall provide for a
47	47	reduction in the amount of the limitation for the 1997 tax year and
48	48	subsequent tax years in an amount equal to $10,000 multiplied by the
49	49	1997 tax rate for general elementary and secondary public school
50	50	purposes applicable to the residence homestead. For a residence
51	51	homestead subject to the limitation provided by this subsection in
52	52	the 2014 tax year or an earlier tax year, the legislature shall
53	53	provide for a reduction in the amount of the limitation for the 2015
54	54	tax year and subsequent tax years in an amount equal to $10,000
55	55	multiplied by the 2015 tax rate for general elementary and
56	56	secondary public school purposes applicable to the residence
57	57	homestead.]
58	58	SECTION 2. (a) This section takes effect only if the
59	59	constitutional amendment proposed by H.J.R. No. 125, 87th
60	60	Legislature, Regular Session, 2021, is not approved by the voters.
61	61	If that amendment is approved by the voters, this section has no
62	62	effect.
63	63	(b) Section 1-b(d), Article VIII, Texas Constitution, is
64	64	amended to read as follows:
65	65	(d) Except as otherwise provided by this subsection, if a
66	66	person receives a residence homestead exemption prescribed by
67	67	Subsection (c) of this section for homesteads of persons who are 65
68	68	years of age or older or who are disabled, the total amount of ad
69	69	valorem taxes imposed on that homestead for general elementary and
70	70	secondary public school purposes may not be increased while it
71	71	remains the residence homestead of that person or that person's
72	72	spouse who receives the exemption. For a residence homestead
73	73	subject to the limitation provided by this subsection in the 2022
74	74	tax year, the amount of the limitation provided by this subsection
75	75	is the amount of tax imposed on that homestead for general
76	76	elementary and secondary public school purposes for the 2022 tax
77	77	year. If a person 65 years of age or older dies in a year in which
78	78	the person received the exemption, the total amount of ad valorem
79	79	taxes imposed on the homestead for general elementary and secondary
80	80	public school purposes may not be increased while it remains the
81	81	residence homestead of that person's surviving spouse if the spouse
82	82	is 55 years of age or older at the time of the person's death,
83	83	subject to any exceptions provided by general law. The
84	84	legislature, by general law, may provide for the transfer of all or
85	85	a proportionate amount of a limitation provided by this subsection
86	86	for a person who qualifies for the limitation and establishes a
87	87	different residence homestead. [However, taxes otherwise limited
88	88	by this subsection may be increased to the extent the value of the
89	89	homestead is increased by improvements other than repairs or
90	90	improvements made to comply with governmental requirements and
91	91	except as may be consistent with the transfer of a limitation under
92	92	this subsection. For a residence homestead subject to the
93	93	limitation provided by this subsection in the 1996 tax year or an
94	94	earlier tax year, the legislature shall provide for a reduction in
95	95	the amount of the limitation for the 1997 tax year and subsequent
96	96	tax years in an amount equal to $10,000 multiplied by the 1997 tax
97	97	rate for general elementary and secondary public school purposes
98	98	applicable to the residence homestead. For a residence homestead
99	99	subject to the limitation provided by this subsection in the 2014
100	100	tax year or an earlier tax year, the legislature shall provide for a
101	101	reduction in the amount of the limitation for the 2015 tax year and
102	102	subsequent tax years in an amount equal to $10,000 multiplied by the
103	103	2015 tax rate for general elementary and secondary public school
104	104	purposes applicable to the residence homestead.]
105	105	SECTION 3. Section 1-b(h), Article VIII, Texas
106	106	Constitution, is amended to read as follows:
107	107	(h) The governing body of a county, a city or town, or a
108	108	junior college district by official action may provide that if a
109	109	person who is disabled or is 65 [sixty-five (65)] years of age or
110	110	older receives a residence homestead exemption prescribed or
111	111	authorized by this section, the total amount of ad valorem taxes
112	112	imposed on that homestead by the county, the city or town, or the
113	113	junior college district may not be increased while it remains the
114	114	residence homestead of that person or that person's spouse who is
115	115	disabled or 65 [sixty-five (65)] years of age or older and receives
116	116	a residence homestead exemption on the homestead. As an
117	117	alternative, on receipt of a petition signed by five percent [(5%)]
118	118	of the registered voters of the county, the city or town, or the
119	119	junior college district, the governing body of the county, the city
120	120	or town, or the junior college district shall call an election to
121	121	determine by majority vote whether to establish a tax limitation
122	122	provided by this subsection. For a residence homestead subject to
123	123	the limitation provided by this subsection in the 2022 tax year, the
124	124	amount of the limitation provided by this subsection is the amount
125	125	of tax imposed on that homestead by the county, the city or town, or
126	126	the junior college district for the 2022 tax year. If a county, a
127	127	city or town, or a junior college district establishes a tax
128	128	limitation provided by this subsection and a disabled person or a
129	129	person 65 [sixty-five (65)] years of age or older dies in a year in
130	130	which the person received a residence homestead exemption, the
131	131	total amount of ad valorem taxes imposed on the homestead by the
132	132	county, the city or town, or the junior college district may not be
133	133	increased while it remains the residence homestead of that person's
134	134	surviving spouse if the spouse is 55 [fifty-five (55)] years of age
135	135	or older at the time of the person's death, subject to any
136	136	exceptions provided by general law. The legislature, by general
137	137	law, may provide for the transfer of all or a proportionate amount
138	138	of a tax limitation provided by this subsection for a person who
139	139	qualifies for the limitation and establishes a different residence
140	140	homestead within the same county, within the same city or town, or
141	141	within the same junior college district. A county, a city or town,
142	142	or a junior college district that establishes a tax limitation
143	143	under this subsection must comply with a law providing for the
144	144	transfer of the limitation, even if the legislature enacts the law
145	145	subsequent to the county's, the city's or town's, or the junior
146	146	college district's establishment of the limitation. [Taxes
147	147	otherwise limited by a county, a city or town, or a junior college
148	148	district under this subsection may be increased to the extent the
149	149	value of the homestead is increased by improvements other than
150	150	repairs and other than improvements made to comply with
151	151	governmental requirements and except as may be consistent with the
152	152	transfer of a tax limitation under a law authorized by this
153	153	subsection.] The governing body of a county, a city or town, or a
154	154	junior college district may not repeal or rescind a tax limitation
155	155	established under this subsection.
156	156	SECTION 4. Section 1-b(d-1), Article VIII, Texas
157	157	Constitution, is repealed.
158	158	SECTION 5. The following temporary provision is added to
159	159	the Texas Constitution:
160	160	TEMPORARY PROVISION. (a) This temporary provision applies
161	161	to the constitutional amendment proposed by the 87th Legislature,
162	162	2nd Called Session, 2021, relating to the calculation of a
163	163	limitation on the total amount of ad valorem taxes that may be
164	164	imposed by certain political subdivisions on the residence
165	165	homestead of a person who is elderly or disabled.
166	166	(b) The amendments to Sections 1-b(d) and (h), Article VIII,
167	167	of this constitution and the repeal of Section 1-b(d-1), Article
168	168	VIII, of this constitution take effect January 1, 2023, and apply
169	169	only to a tax year that begins on or after that date.
170	170	(c) This temporary provision expires January 1, 2024.
171	171	SECTION 6. This proposed constitutional amendment shall be
172	172	submitted to the voters at an election to be held November 8, 2022.
173	173	The ballot shall be printed to permit voting for or against the
174	174	proposition: "The constitutional amendment relating to the
175	175	calculation of a limitation on the total amount of ad valorem taxes
176	176	that may be imposed by certain political subdivisions on the
177	177	residence homestead of a person who is elderly or disabled."