Texas 2023 - 88th Regular

Texas House Bill HJR195 Compare Versions

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1	1	88R2120 CJC-D
2	2	By: Howard H.J.R. No. 195
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment providing for an adjustment of
7	7	the limitation on the total amount of ad valorem taxes that may be
8	8	imposed by a school district on the residence homestead of a person
9	9	who is elderly or disabled to reflect the most recent increase in
10	10	the amount of the exemption of residence homesteads from ad valorem
11	11	taxation by a school district.
12	12	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 1-b(d), Article VIII, Texas
14	14	Constitution, is amended to read as follows:
15	15	(d) Except as otherwise provided by this subsection, if a
16	16	person receives a residence homestead exemption prescribed by
17	17	Subsection (c) of this section for homesteads of persons who are 65
18	18	years of age or older or who are disabled, the total amount of ad
19	19	valorem taxes imposed on that homestead for general elementary and
20	20	secondary public school purposes may not be increased while it
21	21	remains the residence homestead of that person or that person's
22	22	spouse who receives the exemption. If a person who is 65 years of
23	23	age or older or who is disabled dies in a year in which the person
24	24	received the exemption, the total amount of ad valorem taxes
25	25	imposed on the homestead for general elementary and secondary
26	26	public school purposes may not be increased while it remains the
27	27	residence homestead of that person's surviving spouse if the spouse
28	28	is 55 years of age or older at the time of the person's death,
29	29	subject to any exceptions provided by general law. The
30	30	legislature, by general law, may provide for the transfer of all or
31	31	a proportionate amount of a limitation provided by this subsection
32	32	for a person who qualifies for the limitation and establishes a
33	33	different residence homestead. However, taxes otherwise limited by
34	34	this subsection may be increased to the extent the value of the
35	35	homestead is increased by improvements other than repairs or
36	36	improvements made to comply with governmental requirements and
37	37	except as may be consistent with the transfer of a limitation under
38	38	this subsection. For a residence homestead subject to the
39	39	limitation provided by this subsection in the 1996 tax year or an
40	40	earlier tax year, the legislature shall provide for a reduction in
41	41	the amount of the limitation for the 1997 tax year and subsequent
42	42	tax years in an amount equal to $10,000 multiplied by the 1997 tax
43	43	rate for general elementary and secondary public school purposes
44	44	applicable to the residence homestead. For a residence homestead
45	45	subject to the limitation provided by this subsection in the 2014
46	46	tax year or an earlier tax year, the legislature shall provide for a
47	47	reduction in the amount of the limitation for the 2015 tax year and
48	48	subsequent tax years in an amount equal to $10,000 multiplied by the
49	49	2015 tax rate for general elementary and secondary public school
50	50	purposes applicable to the residence homestead. For a residence
51	51	homestead subject to the limitation provided by this subsection in
52	52	the 2021 tax year or an earlier tax year, the legislature shall
53	53	provide for a reduction in the amount of the limitation for the 2024
54	54	tax year and subsequent tax years in an amount equal to $15,000
55	55	multiplied by the 2022 tax rate for general elementary and
56	56	secondary public school purposes applicable to the residence
57	57	homestead.
58	58	SECTION 2. The following temporary provision is added to
59	59	the Texas Constitution:
60	60	TEMPORARY PROVISION. (a) This temporary provision applies
61	61	to the constitutional amendment proposed by the 88th Legislature,
62	62	Regular Session, 2023, providing for an adjustment of the
63	63	limitation on the total amount of ad valorem taxes that may be
64	64	imposed by a school district on the residence homestead of a person
65	65	who is elderly or disabled to reflect the most recent increase in
66	66	the amount of the exemption of residence homesteads from ad valorem
67	67	taxation by a school district.
68	68	(b) The amendment to Section 1-b(d), Article VIII, of this
69	69	constitution takes effect for the tax year beginning January 1,
70	70	2024.
71	71	(c) This temporary provision expires January 1, 2025.
72	72	SECTION 3. This proposed constitutional amendment shall be
73	73	submitted to the voters at an election to be held November 7, 2023.
74	74	The ballot shall be printed to permit voting for or against the
75	75	proposition: "The constitutional amendment providing for an
76	76	adjustment of the limitation on the total amount of ad valorem taxes
77	77	that may be imposed by a school district on the residence homestead
78	78	of a person who is elderly or disabled to reflect the most recent
79	79	increase in the amount of the exemption of residence homesteads
80	80	from ad valorem taxation by a school district."