88R9857 RDS-F
By: Campos H.J.R. No. 120
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to limit the total amount of ad valorem taxes that a school district
may impose on the residence homestead of an individual and the
surviving spouse of the individual if the individual qualifies the
property as the individual's residence homestead for at least 20
consecutive tax years.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-b-2 to read as follows:
Sec. 1-b-2. (a) The legislature by general law may limit
the total amount of ad valorem taxes imposed by a school district on
the residence homestead of an individual who qualifies the property
as the individual's residence homestead for at least 20 consecutive
tax years. A law enacted under this section may provide that the
taxes imposed by the school district on the residence homestead
after that 20th tax year may not exceed the amount of taxes imposed
by the school district on the property in that 20th tax year.
(b) A law enacted under this section may provide that if the
first tax year an individual qualified property as the individual's
residence homestead was a tax year before the 19th tax year before
the tax year in which the law took effect, the individual is
considered to have qualified the property as the individual's
residence homestead for the first time in the 19th tax year before
the tax year in which the law took effect.
(c) A law enacted under this section may provide that the
total amount of ad valorem taxes imposed by a school district on a
residence homestead may not be increased while the property remains
the residence homestead of the surviving spouse of an individual
who dies in a tax year in which the taxes on the property are subject
to the limitation authorized by Subsection (a) of this section.
(d) Notwithstanding Subsection (a) or (c) of this section, a
law enacted under this section may provide that taxes on a residence
homestead subject to the limitation authorized by this section may
be increased to the extent the value of the residence homestead is
increased by an improvement made to the property, other than:
(1) a repair; or
(2) an improvement made to comply with a governmental
requirement.
(e) A law enacted under this section may prescribe:
(1) additional eligibility requirements for the tax
limitation authorized by this section; and
(2) procedures for the administration of the
limitation.
SECTION 2. 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
legislature to limit the total amount of ad valorem taxes that a
school district may impose on the residence homestead of an
individual and the surviving spouse of the individual if the
individual qualifies the property as the individual's residence
homestead for at least 20 consecutive tax years."