By: Wilson H.J.R. No. 153
A JOINT RESOLUTION
proposing a constitutional amendment to authorize a limitation on
the total amount of ad valorem taxes that a political subdivision
other than a school district, county, municipality, or junior
college district may impose on the residence homesteads of persons
who are disabled or elderly and their surviving spouses.
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 (h-1) to read as follows:
(h-1) The governing body of a political subdivision other
than a school district, county, city or town, or junior college
district by official action may provide that if a person who is
disabled or is 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
political subdivision may not be increased while the homestead
remains the residence homestead of that person or that person's
spouse if the spouse is disabled or is 65 years of age or older and
receives a residence homestead exemption on the homestead. If a
political subdivision establishes a tax limitation provided by this
subsection and a person who is disabled or is 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 political subdivision may not be increased
while the homestead 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 tax
limitation provided by this subsection for a person who qualifies
for the limitation and establishes a different residence homestead
located in the same political subdivision. A political subdivision
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 establishment by the
political subdivision of the limitation. Taxes otherwise limited
by a political subdivision 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 political
subdivision may not repeal or rescind a tax limitation established
under this subsection. The legislature by general law may
authorize a political subdivision to limit eligibility for a tax
limitation established under this subsection based on the income of
the recipient of the tax limitation.
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, to authorize a limitation on the total
amount of ad valorem taxes that a political subdivision other than a
school district, county, municipality, or junior college district
may impose on the residence homesteads of persons who are disabled
or elderly and their surviving spouses.
(b) Section 1-b(h-1), Article VIII, of this constitution,
as added by the amendment, takes effect 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 to authorize a
limitation on the total amount of ad valorem taxes that a political
subdivision other than a school district, county, municipality, or
junior college district may impose on the residence homesteads of
persons who are disabled or elderly and their surviving spouses."