| 1 | 1 | | 88R6793 MLH-D |
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| 2 | 2 | | By: Button H.J.R. No. 171 |
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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 establishing a limitation on |
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| 7 | 7 | | the total amount of ad valorem taxes that a county may impose on the |
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| 8 | 8 | | residence homesteads of persons who are disabled or elderly and |
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| 9 | 9 | | their surviving spouses. |
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| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 12 | 12 | | is amended by amending Subsection (h) and adding Subsection (h-1) |
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| 13 | 13 | | to read as follows: |
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| 14 | 14 | | (h) The governing body of a [county, a] city or town[,] or a |
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| 15 | 15 | | junior college district by official action may provide that if a |
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| 16 | 16 | | person who is disabled or is [sixty-five (]65[)] years of age or |
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| 17 | 17 | | older receives a residence homestead exemption prescribed or |
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| 18 | 18 | | authorized by this section, the total amount of ad valorem taxes |
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| 19 | 19 | | imposed on that homestead by the [county, the] city or town[,] or |
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| 20 | 20 | | the junior college district may not be increased while the |
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| 21 | 21 | | homestead [it] remains the residence homestead of that person or |
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| 22 | 22 | | that person's spouse who is disabled or is [sixty-five (]65[)] |
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| 23 | 23 | | years of age or older and receives a residence homestead exemption |
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| 24 | 24 | | on the homestead. As an alternative, on receipt of a petition |
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| 25 | 25 | | signed by five percent [(5%)] of the registered voters of the |
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| 26 | 26 | | [county, the] city or town[,] or the junior college district, the |
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| 27 | 27 | | governing body of the [county, the] city or town[,] or the junior |
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| 28 | 28 | | college district shall call an election to determine by majority |
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| 29 | 29 | | vote whether to establish a tax limitation provided by this |
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| 30 | 30 | | subsection. If a [county, a] city or town[,] or a junior college |
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| 31 | 31 | | district establishes a tax limitation provided by this subsection |
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| 32 | 32 | | and a [disabled] person who is disabled or is [a person sixty-five |
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| 33 | 33 | | (]65[)] years of age or older dies in a year in which the person |
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| 34 | 34 | | received a residence homestead exemption, the total amount of ad |
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| 35 | 35 | | valorem taxes imposed on the homestead by the [county, the] city or |
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| 36 | 36 | | town[,] or the junior college district may not be increased while |
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| 37 | 37 | | the homestead [it] remains the residence homestead of that person's |
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| 38 | 38 | | surviving spouse if the spouse is disabled or is [fifty-five |
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| 39 | 39 | | (]55[)] years of age or older at the time of the person's death, |
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| 40 | 40 | | subject to any exceptions provided by general law. The |
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| 41 | 41 | | legislature, by general law, may provide for the transfer of all or |
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| 42 | 42 | | a proportionate amount of a tax limitation provided by this |
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| 43 | 43 | | subsection for a person who qualifies for the limitation and |
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| 44 | 44 | | establishes a different residence homestead within the same |
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| 45 | 45 | | [county, within the same] city or town[,] or within the same junior |
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| 46 | 46 | | college district. A [county, a] city or town[,] or a junior college |
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| 47 | 47 | | district that establishes a tax limitation under this subsection |
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| 48 | 48 | | must comply with a law providing for the transfer of the limitation, |
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| 49 | 49 | | even if the legislature enacts the law subsequent to the [county's, |
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| 50 | 50 | | the] city's or town's[,] or the junior college district's |
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| 51 | 51 | | establishment of the limitation. Taxes otherwise limited by a |
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| 52 | 52 | | [county, a] city or town[,] or a junior college district under this |
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| 53 | 53 | | subsection may be increased to the extent the value of the homestead |
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| 54 | 54 | | is increased by improvements other than repairs and other than |
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| 55 | 55 | | improvements made to comply with governmental requirements and |
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| 56 | 56 | | except as may be consistent with the transfer of a tax limitation |
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| 57 | 57 | | under a law authorized by this subsection. The governing body of a |
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| 58 | 58 | | [county, a] city or town[,] or a junior college district may not |
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| 59 | 59 | | repeal or rescind a tax limitation established under this |
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| 60 | 60 | | subsection. |
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| 61 | 61 | | (h-1) Except as otherwise provided by this subsection, if a |
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| 62 | 62 | | person receives a residence homestead exemption prescribed by |
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| 63 | 63 | | Subsection (c) of this section for homesteads of persons who are |
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| 64 | 64 | | disabled or are 65 years of age or older, the total amount of ad |
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| 65 | 65 | | valorem taxes imposed on that homestead by a county may not be |
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| 66 | 66 | | increased while the homestead remains the residence homestead of |
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| 67 | 67 | | that person or that person's spouse who receives the exemption. If |
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| 68 | 68 | | a person who is disabled or is 65 years of age or older dies in a |
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| 69 | 69 | | year in which the person received the exemption, the total amount of |
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| 70 | 70 | | ad valorem taxes imposed on the homestead by a county may not be |
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| 71 | 71 | | increased while it remains the residence homestead of that person's |
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| 72 | 72 | | surviving spouse if the spouse is disabled or is 55 years of age or |
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| 73 | 73 | | older at the time of the person's death, subject to any exceptions |
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| 74 | 74 | | provided by general law. The legislature, by general law, may |
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| 75 | 75 | | provide for the transfer of all or a proportionate amount of a tax |
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| 76 | 76 | | limitation required by this subsection for a person who qualifies |
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| 77 | 77 | | for the limitation and establishes a different residence homestead. |
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| 78 | 78 | | Taxes otherwise limited by this subsection may be increased to the |
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| 79 | 79 | | extent the value of the homestead is increased by improvements |
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| 80 | 80 | | other than repairs and other than improvements made to comply with |
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| 81 | 81 | | governmental requirements and except as may be consistent with the |
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| 82 | 82 | | transfer of a tax limitation under this subsection. |
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| 83 | 83 | | SECTION 2. The following temporary provision is added to |
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| 84 | 84 | | the Texas Constitution: |
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| 85 | 85 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 86 | 86 | | to the constitutional amendment proposed by the 88th Legislature, |
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| 87 | 87 | | Regular Session, 2023, establishing a limitation on the total |
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| 88 | 88 | | amount of ad valorem taxes that a county may impose on the residence |
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| 89 | 89 | | homesteads of persons who are disabled or elderly and their |
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| 90 | 90 | | surviving spouses. |
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| 91 | 91 | | (b) The amendment to Section 1-b, Article VIII, of this |
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| 92 | 92 | | constitution takes effect January 1, 2024. |
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| 93 | 93 | | (c) This temporary provision expires January 1, 2025. |
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| 94 | 94 | | SECTION 3. This proposed constitutional amendment shall be |
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| 95 | 95 | | submitted to the voters at an election to be held November 7, 2023. |
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| 96 | 96 | | The ballot shall be printed to permit voting for or against the |
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| 97 | 97 | | proposition: "The constitutional amendment establishing a |
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| 98 | 98 | | limitation on the total amount of ad valorem taxes that a county may |
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| 99 | 99 | | impose on the residence homesteads of persons who are disabled or |
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| 100 | 100 | | elderly and their surviving spouses." |
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