| 1 | 1 | | By: Guillen H.J.R. No. 205 |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | A JOINT RESOLUTION |
|---|
| 5 | 5 | | proposing a constitutional amendment to prohibit the imposition of |
|---|
| 6 | 6 | | school district maintenance and operations ad valorem taxes on |
|---|
| 7 | 7 | | residence homesteads, to increase the rates of state sales and use |
|---|
| 8 | 8 | | taxes and dedicate the revenue attributable to that increase for |
|---|
| 9 | 9 | | public education, and to establish and prescribe the permissible |
|---|
| 10 | 10 | | uses of the homeowner protection fund. |
|---|
| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 12 | 12 | | SECTION 1. Section 3, Article VII, Texas Constitution, is |
|---|
| 13 | 13 | | amended by adding Subsection (f) to read as follows: |
|---|
| 14 | 14 | | (f) Notwithstanding any other provision of this |
|---|
| 15 | 15 | | constitution or general law, a school district, other than a junior |
|---|
| 16 | 16 | | college district, may not impose an ad valorem tax for maintenance |
|---|
| 17 | 17 | | and operations purposes on a person's residence homestead. |
|---|
| 18 | 18 | | SECTION 2. Article VIII, Texas Constitution, is amended by |
|---|
| 19 | 19 | | adding Sections 1-c, 27, and 28 to read as follows: |
|---|
| 20 | 20 | | Sec. 1-c. (a) The homeowner protection fund is established |
|---|
| 21 | 21 | | as a fund in the state treasury. |
|---|
| 22 | 22 | | (b) The homeowner protection fund may consist of: |
|---|
| 23 | 23 | | (1) money transferred or appropriated to the fund at |
|---|
| 24 | 24 | | the direction of the legislature; |
|---|
| 25 | 25 | | (2) money that the legislature by statute dedicates |
|---|
| 26 | 26 | | for deposit to the credit of the fund; and |
|---|
| 27 | 27 | | (3) investment earnings and interest earned on amounts |
|---|
| 28 | 28 | | in the fund. |
|---|
| 29 | 29 | | (c) The legislature may appropriate money from the |
|---|
| 30 | 30 | | homeowner protection fund only in the event that sufficient revenue |
|---|
| 31 | 31 | | is not available to provide for the support and maintenance of an |
|---|
| 32 | 32 | | efficient system of public free schools. |
|---|
| 33 | 33 | | (d) Notwithstanding Subsection (c) of this section, the |
|---|
| 34 | 34 | | legislature by general law may provide for a procedure by which |
|---|
| 35 | 35 | | money in the homeowner protection fund is transferred to the |
|---|
| 36 | 36 | | general revenue fund if the balance of the homeowner protection |
|---|
| 37 | 37 | | fund exceeds an amount determined by the legislature. The amount |
|---|
| 38 | 38 | | determined by the legislature may not be less than $20 billion. The |
|---|
| 39 | 39 | | comptroller of public accounts shall comply with a general law |
|---|
| 40 | 40 | | enacted by the legislature under this subsection. |
|---|
| 41 | 41 | | (e) An appropriation or transfer of money from the homeowner |
|---|
| 42 | 42 | | protection fund for a purpose described by Subsection (c) or (d) of |
|---|
| 43 | 43 | | this section is not an appropriation of state tax revenues for |
|---|
| 44 | 44 | | purposes of Section 22 of this article. |
|---|
| 45 | 45 | | (f) On January 1, 2024, $20 billion of the unobligated and |
|---|
| 46 | 46 | | otherwise unappropriated balance of the general revenue fund is |
|---|
| 47 | 47 | | appropriated to the homeowner protection fund established under |
|---|
| 48 | 48 | | this section. The appropriation required by this subsection is not |
|---|
| 49 | 49 | | an appropriation of state tax revenues for purposes of Section 22 |
|---|
| 50 | 50 | | of this article. This subsection expires December 31, 2024. |
|---|
| 51 | 51 | | SECTION 4. The following temporary provision is added to |
|---|
| 52 | 52 | | the Texas Constitution: |
|---|
| 53 | 53 | | TEMPORARY PROVISION. (a) This temporary provision applies |
|---|
| 54 | 54 | | to the constitutional amendment proposed by the 88th Legislature, |
|---|
| 55 | 55 | | Regular Session, 2023, to prohibit the imposition of school |
|---|
| 56 | 56 | | district maintenance and operations ad valorem taxes on residence |
|---|
| 57 | 57 | | homesteads, to increase the rates of state sales and use taxes and |
|---|
| 58 | 58 | | dedicate the revenue attributable to that increase for public |
|---|
| 59 | 59 | | education, to impose a tax on the transfer of residential real |
|---|
| 60 | 60 | | estate, and to establish and prescribe the permissible uses of the |
|---|
| 61 | 61 | | homeowner protection fund. |
|---|
| 62 | 62 | | (b) The amendment takes effect January 1, 2024. |
|---|
| 63 | 63 | | (c) This temporary provision expires January 1, 2025. |
|---|
| 64 | 64 | | SECTION 5. This proposed constitutional amendment shall be |
|---|
| 65 | 65 | | submitted to the voters at an election to be held November 7, 2023. |
|---|
| 66 | 66 | | The ballot shall be printed to permit voting for or against the |
|---|
| 67 | 67 | | proposition: "The constitutional amendment to prohibit the |
|---|
| 68 | 68 | | imposition of school district maintenance and operations ad valorem |
|---|
| 69 | 69 | | taxes on residence homesteads, to increase the rates of state sales |
|---|
| 70 | 70 | | and use taxes and dedicate the revenue attributable to that |
|---|
| 71 | 71 | | increase for public education, to impose a tax on the transfer of |
|---|
| 72 | 72 | | residential real estate, and to establish and prescribe the |
|---|
| 73 | 73 | | permissible uses of the homeowner protection fund." |
|---|