| 1 | 1 | | 88R9857 RDS-F |
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| 2 | 2 | | By: Campos H.J.R. No. 120 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
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| 7 | 7 | | to limit the total amount of ad valorem taxes that a school district |
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| 8 | 8 | | may impose on the residence homestead of an individual and the |
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| 9 | 9 | | surviving spouse of the individual if the individual qualifies the |
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| 10 | 10 | | property as the individual's residence homestead for at least 20 |
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| 11 | 11 | | consecutive tax years. |
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| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 14 | 14 | | adding Section 1-b-2 to read as follows: |
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| 15 | 15 | | Sec. 1-b-2. (a) The legislature by general law may limit |
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| 16 | 16 | | the total amount of ad valorem taxes imposed by a school district on |
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| 17 | 17 | | the residence homestead of an individual who qualifies the property |
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| 18 | 18 | | as the individual's residence homestead for at least 20 consecutive |
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| 19 | 19 | | tax years. A law enacted under this section may provide that the |
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| 20 | 20 | | taxes imposed by the school district on the residence homestead |
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| 21 | 21 | | after that 20th tax year may not exceed the amount of taxes imposed |
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| 22 | 22 | | by the school district on the property in that 20th tax year. |
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| 23 | 23 | | (b) A law enacted under this section may provide that if the |
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| 24 | 24 | | first tax year an individual qualified property as the individual's |
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| 25 | 25 | | residence homestead was a tax year before the 19th tax year before |
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| 26 | 26 | | the tax year in which the law took effect, the individual is |
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| 27 | 27 | | considered to have qualified the property as the individual's |
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| 28 | 28 | | residence homestead for the first time in the 19th tax year before |
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| 29 | 29 | | the tax year in which the law took effect. |
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| 30 | 30 | | (c) A law enacted under this section may provide that the |
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| 31 | 31 | | total amount of ad valorem taxes imposed by a school district on a |
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| 32 | 32 | | residence homestead may not be increased while the property remains |
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| 33 | 33 | | the residence homestead of the surviving spouse of an individual |
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| 34 | 34 | | who dies in a tax year in which the taxes on the property are subject |
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| 35 | 35 | | to the limitation authorized by Subsection (a) of this section. |
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| 36 | 36 | | (d) Notwithstanding Subsection (a) or (c) of this section, a |
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| 37 | 37 | | law enacted under this section may provide that taxes on a residence |
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| 38 | 38 | | homestead subject to the limitation authorized by this section may |
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| 39 | 39 | | be increased to the extent the value of the residence homestead is |
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| 40 | 40 | | increased by an improvement made to the property, other than: |
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| 41 | 41 | | (1) a repair; or |
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| 42 | 42 | | (2) an improvement made to comply with a governmental |
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| 43 | 43 | | requirement. |
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| 44 | 44 | | (e) A law enacted under this section may prescribe: |
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| 45 | 45 | | (1) additional eligibility requirements for the tax |
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| 46 | 46 | | limitation authorized by this section; and |
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| 47 | 47 | | (2) procedures for the administration of the |
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| 48 | 48 | | limitation. |
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| 49 | 49 | | SECTION 2. This proposed constitutional amendment shall be |
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| 50 | 50 | | submitted to the voters at an election to be held November 7, 2023. |
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| 51 | 51 | | The ballot shall be printed to permit voting for or against the |
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| 52 | 52 | | proposition: "The constitutional amendment authorizing the |
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| 53 | 53 | | legislature to limit the total amount of ad valorem taxes that a |
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| 54 | 54 | | school district may impose on the residence homestead of an |
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| 55 | 55 | | individual and the surviving spouse of the individual if the |
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| 56 | 56 | | individual qualifies the property as the individual's residence |
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| 57 | 57 | | homestead for at least 20 consecutive tax years." |
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