TX
Texas House Bill HJR153

Texas 2023 - 88th Regular

Texas House Bill HJR153 Compare Versions

OldNewDifferences
1+88R26141 CJC-D
12 By: Wilson H.J.R. No. 153
3+ Substitute the following for H.J.R. No. 153:
4+ By: Hefner C.S.H.J.R. No. 153
25
36
47 A JOINT RESOLUTION
58 proposing a constitutional amendment to authorize a limitation on
69 the total amount of ad valorem taxes that a political subdivision
710 other than a school district, county, municipality, or junior
8- college district may impose on the residence homesteads of persons
9- who are disabled or elderly and their surviving spouses.
11+ college district may impose on the residence homesteads of certain
12+ low-income persons who are disabled or elderly and their surviving
13+ spouses.
1014 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1115 SECTION 1. Section 1-b, Article VIII, Texas Constitution,
1216 is amended by adding Subsection (h-1) to read as follows:
1317 (h-1) The governing body of a political subdivision other
1418 than a school district, county, city or town, or junior college
15- district by official action may provide that if a person who is
16- disabled or is 65 years of age or older receives a residence
17- homestead exemption prescribed or authorized by this section, the
18- total amount of ad valorem taxes imposed on that homestead by the
19- political subdivision may not be increased while the homestead
20- remains the residence homestead of that person or that person's
21- spouse if the spouse is disabled or is 65 years of age or older and
22- receives a residence homestead exemption on the homestead. If a
23- political subdivision establishes a tax limitation provided by this
24- subsection and a person who is disabled or is 65 years of age or
25- older dies in a year in which the person received a residence
26- homestead exemption, the total amount of ad valorem taxes imposed
27- on the homestead by the political subdivision may not be increased
28- while the homestead remains the residence homestead of that
29- person's surviving spouse if the spouse is 55 years of age or older
30- at the time of the person's death, subject to any exceptions
31- provided by general law. The legislature, by general law, may
32- provide for the transfer of all or a proportionate amount of a tax
33- limitation provided by this subsection for a person who qualifies
34- for the limitation and establishes a different residence homestead
35- located in the same political subdivision. A political subdivision
36- that establishes a tax limitation under this subsection must comply
37- with a law providing for the transfer of the limitation, even if the
38- legislature enacts the law subsequent to the establishment by the
39- political subdivision of the limitation. Taxes otherwise limited
40- by a political subdivision under this subsection may be increased
41- to the extent the value of the homestead is increased by
42- improvements other than repairs and other than improvements made to
43- comply with governmental requirements and except as may be
44- consistent with the transfer of a tax limitation under a law
45- authorized by this subsection. The governing body of a political
46- subdivision may not repeal or rescind a tax limitation established
47- under this subsection. The legislature by general law may
48- authorize a political subdivision to limit eligibility for a tax
49- limitation established under this subsection based on the income of
50- the recipient of the tax limitation.
19+ district by official action may provide that if a person of limited
20+ financial means who is disabled or is 65 years of age or older
21+ receives a residence homestead exemption prescribed or authorized
22+ by this section, the total amount of ad valorem taxes imposed on
23+ that homestead by the political subdivision may not be increased
24+ while the homestead remains the residence homestead of that person
25+ or that person's spouse if the spouse is of limited financial means
26+ and is disabled or is 65 years of age or older and receives a
27+ residence homestead exemption on the homestead. As an alternative,
28+ on receipt of a petition signed by five percent of the registered
29+ voters of the political subdivision, the governing body of the
30+ political subdivision shall call an election to determine by
31+ majority vote whether to establish a tax limitation provided by
32+ this subsection. If a political subdivision establishes a tax
33+ limitation provided by this subsection and a person of limited
34+ financial means who is disabled or is 65 years of age or older dies
35+ in a year in which the person received a residence homestead
36+ exemption, the total amount of ad valorem taxes imposed on the
37+ homestead by the political subdivision may not be increased while
38+ the homestead remains the residence homestead of that person's
39+ surviving spouse if the spouse is of limited financial means and is
40+ 55 years of age or older at the time of the person's death, subject
41+ to any exceptions provided by general law. The legislature, by
42+ general law, may provide for the transfer of all or a proportionate
43+ amount of a tax limitation provided by this subsection for a person
44+ who qualifies for the limitation and establishes a different
45+ residence homestead located in the same political subdivision. A
46+ political subdivision that establishes a tax limitation under this
47+ subsection must comply with a law providing for the transfer of the
48+ limitation, even if the legislature enacts the law subsequent to
49+ the establishment by the political subdivision of the limitation.
50+ Taxes otherwise limited by a political subdivision under this
51+ subsection may be increased to the extent the value of the homestead
52+ is increased by improvements other than repairs and other than
53+ improvements made to comply with governmental requirements and
54+ except as may be consistent with the transfer of a tax limitation
55+ under a law authorized by this subsection. The governing body of a
56+ political subdivision may not repeal or rescind a tax limitation
57+ established under this subsection. The legislature by general law
58+ may prescribe the method for determining whether a person is of
59+ limited financial means for purposes of this subsection.
5160 SECTION 2. The following temporary provision is added to
5261 the Texas Constitution:
5362 TEMPORARY PROVISION. (a) This temporary provision applies
5463 to the constitutional amendment proposed by the 88th Legislature,
5564 Regular Session, 2023, to authorize a limitation on the total
5665 amount of ad valorem taxes that a political subdivision other than a
5766 school district, county, municipality, or junior college district
58- may impose on the residence homesteads of persons who are disabled
59- or elderly and their surviving spouses.
67+ may impose on the residence homesteads of certain low-income
68+ persons who are disabled or elderly and their surviving spouses.
6069 (b) Section 1-b(h-1), Article VIII, of this constitution,
6170 as added by the amendment, takes effect January 1, 2024.
6271 (c) This temporary provision expires January 1, 2025.
6372 SECTION 3. This proposed constitutional amendment shall be
6473 submitted to the voters at an election to be held November 7, 2023.
6574 The ballot shall be printed to permit voting for or against the
6675 proposition: "The constitutional amendment to authorize a
6776 limitation on the total amount of ad valorem taxes that a political
6877 subdivision other than a school district, county, municipality, or
6978 junior college district may impose on the residence homesteads of
70- persons who are disabled or elderly and their surviving spouses."
79+ certain low-income persons who are disabled or elderly and their
80+ surviving spouses."