88R10329 DRS-D
By: Jones of Dallas H.J.R. No. 108
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the commissioners
court of a county to adopt an exemption from ad valorem taxation by
the county of a portion, expressed as a dollar amount, of the
appraised value of an individual's residence homestead.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (e-1) to read as follows:
(e-1) The commissioners court of a county by official action
may exempt from ad valorem taxation by the county a portion,
expressed as a dollar amount, of the appraised value of the
residence homestead of an individual. The amount of the exemption
may not exceed $100,000. An eligible individual is entitled to
receive other applicable exemptions provided by law. Where ad
valorem tax has previously been pledged for the payment of debt, the
county may continue to levy and collect the tax against the value of
the homesteads exempted under this subsection until the debt is
discharged if the cessation of the levy would impair the obligation
of the contract by which the debt was created.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 88th Legislature,
Regular Session, 2023, authorizing the commissioners court of a
county to adopt an exemption from ad valorem taxation by the county
of a portion, expressed as a dollar amount, of the appraised value
of an individual's residence homestead.
(b) The amendment to Section 1-b, Article VIII, of this
constitution takes effect beginning with the tax year that begins
January 1, 2024.
(c) This temporary provision expires January 1, 2025.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2023.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
commissioners court of a county to adopt an exemption from ad
valorem taxation by the county of a portion, expressed as a dollar
amount, of the appraised value of an individual's residence
homestead."