88R2120 CJC-D
By: Howard H.J.R. No. 195
A JOINT RESOLUTION
proposing a constitutional amendment providing for an adjustment of
the limitation on the total amount of ad valorem taxes that may be
imposed by a school district on the residence homestead of a person
who is elderly or disabled to reflect the most recent increase in
the amount of the exemption of residence homesteads from ad valorem
taxation by a school district.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(d), Article VIII, Texas
Constitution, is amended to read as follows:
(d) Except as otherwise provided by this subsection, if a
person receives a residence homestead exemption prescribed by
Subsection (c) of this section for homesteads of persons who are 65
years of age or older or who are disabled, the total amount of ad
valorem taxes imposed on that homestead for general elementary and
secondary public school purposes may not be increased while it
remains the residence homestead of that person or that person's
spouse who receives the exemption. If a person who is 65 years of
age or older or who is disabled dies in a year in which the person
received the exemption, the total amount of ad valorem taxes
imposed on the homestead for general elementary and secondary
public school purposes may not be increased while it 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 limitation provided by this subsection
for a person who qualifies for the limitation and establishes a
different residence homestead. However, taxes otherwise limited by
this subsection may be increased to the extent the value of the
homestead is increased by improvements other than repairs or
improvements made to comply with governmental requirements and
except as may be consistent with the transfer of a limitation under
this subsection. For a residence homestead subject to the
limitation provided by this subsection in the 1996 tax year or an
earlier tax year, the legislature shall provide for a reduction in
the amount of the limitation for the 1997 tax year and subsequent
tax years in an amount equal to $10,000 multiplied by the 1997 tax
rate for general elementary and secondary public school purposes
applicable to the residence homestead. For a residence homestead
subject to the limitation provided by this subsection in the 2014
tax year or an earlier tax year, the legislature shall provide for a
reduction in the amount of the limitation for the 2015 tax year and
subsequent tax years in an amount equal to $10,000 multiplied by the
2015 tax rate for general elementary and secondary public school
purposes applicable to the residence homestead. For a residence
homestead subject to the limitation provided by this subsection in
the 2021 tax year or an earlier tax year, the legislature shall
provide for a reduction in the amount of the limitation for the 2024
tax year and subsequent tax years in an amount equal to $15,000
multiplied by the 2022 tax rate for general elementary and
secondary public school purposes applicable to the residence
homestead.
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, providing for an adjustment of the
limitation on the total amount of ad valorem taxes that may be
imposed by a school district on the residence homestead of a person
who is elderly or disabled to reflect the most recent increase in
the amount of the exemption of residence homesteads from ad valorem
taxation by a school district.
(b) The amendment to Section 1-b(d), Article VIII, of this
constitution takes effect for the tax year beginning 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 providing for an
adjustment of the limitation on the total amount of ad valorem taxes
that may be imposed by a school district on the residence homestead
of a person who is elderly or disabled to reflect the most recent
increase in the amount of the exemption of residence homesteads
from ad valorem taxation by a school district."