By: Hall S.J.R. No. 6
SENATE JOINT RESOLUTION
proposing a constitutional amendment relating to the calculation of
a limitation on the total amount of ad valorem taxes that may be
imposed by certain political subdivisions on the residence
homestead of a person who is elderly or disabled.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. (a) This section takes effect only if the
constitutional amendment proposed by H.J.R. No. 125, 87th
Legislature, Regular Session, 2021, is approved by the voters. If
that amendment is not approved by the voters, this section has no
effect.
(b) Section 1-b(d), Article VIII, Texas Constitution, is
amended to read as follows:
(d) Except as otherwise provided by this subsection, if a
person receives a residence homestead exemption prescribed by
Subsection (c) of this section for homesteads of persons who are 65
years of age or older or who are disabled, the total amount of ad
valorem taxes imposed on that homestead for general elementary and
secondary public school purposes may not be increased while it
remains the residence homestead of that person or that person's
spouse who receives the exemption. For a residence homestead
subject to the limitation provided by this subsection in the 2022
tax year, the amount of the limitation provided by this subsection
is the amount of tax imposed on that homestead for general
elementary and secondary public school purposes for the 2022 tax
year. If a person who is 65 years of age or older or who is disabled
dies in a year in which the person received the exemption, the total
amount of ad valorem taxes imposed on the homestead for general
elementary and secondary public school purposes may not be
increased while it remains the residence homestead of that person's
surviving spouse if the spouse is 55 years of age or older at the
time of the person's death, subject to any exceptions provided by
general law. The legislature, by general law, may provide for the
transfer of all or a proportionate amount of a limitation provided
by this subsection for a person who qualifies for the limitation and
establishes a different residence homestead. [However, taxes
otherwise limited by this subsection may be increased to the extent
the value of the homestead is increased by improvements other than
repairs or improvements made to comply with governmental
requirements and except as may be consistent with the transfer of a
limitation under this subsection. For a residence homestead
subject to the limitation provided by this subsection in the 1996
tax year or an earlier tax year, the legislature shall provide for a
reduction in the amount of the limitation for the 1997 tax year and
subsequent tax years in an amount equal to $10,000 multiplied by the
1997 tax rate for general elementary and secondary public school
purposes applicable to the residence homestead. For a residence
homestead subject to the limitation provided by this subsection in
the 2014 tax year or an earlier tax year, the legislature shall
provide for a reduction in the amount of the limitation for the 2015
tax year and subsequent tax years in an amount equal to $10,000
multiplied by the 2015 tax rate for general elementary and
secondary public school purposes applicable to the residence
homestead.]
SECTION 2. (a) This section takes effect only if the
constitutional amendment proposed by H.J.R. No. 125, 87th
Legislature, Regular Session, 2021, is not approved by the voters.
If that amendment is approved by the voters, this section has no
effect.
(b) Section 1-b(d), Article VIII, Texas Constitution, is
amended to read as follows:
(d) Except as otherwise provided by this subsection, if a
person receives a residence homestead exemption prescribed by
Subsection (c) of this section for homesteads of persons who are 65
years of age or older or who are disabled, the total amount of ad
valorem taxes imposed on that homestead for general elementary and
secondary public school purposes may not be increased while it
remains the residence homestead of that person or that person's
spouse who receives the exemption. For a residence homestead
subject to the limitation provided by this subsection in the 2022
tax year, the amount of the limitation provided by this subsection
is the amount of tax imposed on that homestead for general
elementary and secondary public school purposes for the 2022 tax
year. If a person 65 years of age or older dies in a year in which
the person received the exemption, the total amount of ad valorem
taxes imposed on the homestead for general elementary and secondary
public school purposes may not be increased while it remains the
residence homestead of that person's surviving spouse if the spouse
is 55 years of age or older at the time of the person's death,
subject to any exceptions provided by general law. The
legislature, by general law, may provide for the transfer of all or
a proportionate amount of a limitation provided by this subsection
for a person who qualifies for the limitation and establishes a
different residence homestead. [However, taxes otherwise limited
by this subsection may be increased to the extent the value of the
homestead is increased by improvements other than repairs or
improvements made to comply with governmental requirements and
except as may be consistent with the transfer of a limitation under
this subsection. For a residence homestead subject to the
limitation provided by this subsection in the 1996 tax year or an
earlier tax year, the legislature shall provide for a reduction in
the amount of the limitation for the 1997 tax year and subsequent
tax years in an amount equal to $10,000 multiplied by the 1997 tax
rate for general elementary and secondary public school purposes
applicable to the residence homestead. For a residence homestead
subject to the limitation provided by this subsection in the 2014
tax year or an earlier tax year, the legislature shall provide for a
reduction in the amount of the limitation for the 2015 tax year and
subsequent tax years in an amount equal to $10,000 multiplied by the
2015 tax rate for general elementary and secondary public school
purposes applicable to the residence homestead.]
SECTION 3. Section 1-b(h), Article VIII, Texas
Constitution, is amended to read as follows:
(h) The governing body of a county, a city or town, or a
junior college district by official action may provide that if a
person who is disabled or is 65 [sixty-five (65)] years of age or
older receives a residence homestead exemption prescribed or
authorized by this section, the total amount of ad valorem taxes
imposed on that homestead by the county, the city or town, or the
junior college district may not be increased while it remains the
residence homestead of that person or that person's spouse who is
disabled or 65 [sixty-five (65)] years of age or older and receives
a residence homestead exemption on the homestead. As an
alternative, on receipt of a petition signed by five percent [(5%)]
of the registered voters of the county, the city or town, or the
junior college district, the governing body of the county, the city
or town, or the junior college district shall call an election to
determine by majority vote whether to establish a tax limitation
provided by this subsection. For a residence homestead subject to
the limitation provided by this subsection in the 2022 tax year, the
amount of the limitation provided by this subsection is the amount
of tax imposed on that homestead by the county, the city or town, or
the junior college district for the 2022 tax year. If a county, a
city or town, or a junior college district establishes a tax
limitation provided by this subsection and a disabled person or a
person 65 [sixty-five (65)] years of age or older dies in a year in
which the person received a residence homestead exemption, the
total amount of ad valorem taxes imposed on the homestead by the
county, the city or town, or the junior college district may not be
increased while it remains the residence homestead of that person's
surviving spouse if the spouse is 55 [fifty-five (55)] years of age
or older at the time of the person's death, subject to any
exceptions provided by general law. The legislature, by general
law, may provide for the transfer of all or a proportionate amount
of a tax limitation provided by this subsection for a person who
qualifies for the limitation and establishes a different residence
homestead within the same county, within the same city or town, or
within the same junior college district. A county, a city or town,
or a junior college district that establishes a tax limitation
under this subsection must comply with a law providing for the
transfer of the limitation, even if the legislature enacts the law
subsequent to the county's, the city's or town's, or the junior
college district's establishment of the limitation. [Taxes
otherwise limited by a county, a city or town, or a junior college
district under this subsection may be increased to the extent the
value of the homestead is increased by improvements other than
repairs and other than improvements made to comply with
governmental requirements and except as may be consistent with the
transfer of a tax limitation under a law authorized by this
subsection.] The governing body of a county, a city or town, or a
junior college district may not repeal or rescind a tax limitation
established under this subsection.
SECTION 4. Section 1-b(d-1), Article VIII, Texas
Constitution, is repealed.
SECTION 5. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 87th Legislature,
2nd Called Session, 2021, relating to the calculation of a
limitation on the total amount of ad valorem taxes that may be
imposed by certain political subdivisions on the residence
homestead of a person who is elderly or disabled.
(b) The amendments to Sections 1-b(d) and (h), Article VIII,
of this constitution and the repeal of Section 1-b(d-1), Article
VIII, of this constitution take effect January 1, 2023, and apply
only to a tax year that begins on or after that date.
(c) This temporary provision expires January 1, 2024.
SECTION 6. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2022.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment relating to the
calculation of a limitation on the total amount of ad valorem taxes
that may be imposed by certain political subdivisions on the
residence homestead of a person who is elderly or disabled."