Texas 2023 - 88th Regular

Texas House Bill HJR49 Compare Versions

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1	1	88R2886 CJC-D
2	2	By: Geren H.J.R. No. 49
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment establishing a limitation on
7	7	the total amount of ad valorem taxes that certain political
8	8	subdivisions may impose on the residence homesteads of persons who
9	9	are disabled or elderly and their surviving spouses.
10	10	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 1-b(h), Article VIII, Texas
12	12	Constitution, is amended to read as follows:
13	13	(h) Except as otherwise provided by this subsection, [The
14	14	governing body of a county, a city or town, or a junior college
15	15	district by official action may provide that] if a person who is
16	16	disabled or is 65 [sixty-five (65)] years of age or older receives a
17	17	residence homestead exemption prescribed or authorized by this
18	18	section, the total amount of ad valorem taxes imposed on that
19	19	homestead by a political subdivision of this state other than a
20	20	school [the county, the city or town, or the junior college]
21	21	district may not be increased while it remains the residence
22	22	homestead of that person or that person's spouse who is disabled or
23	23	is 65 [sixty-five (65)] years of age or older and receives a
24	24	residence homestead exemption on the homestead. [As an alternative,
25	25	on receipt of a petition signed by five percent (5%) of the
26	26	registered voters of the county, the city or town, or the junior
27	27	college district, the governing body of the county, the city or
28	28	town, or the junior college district shall call an election to
29	29	determine by majority vote whether to establish a tax limitation
30	30	provided by this subsection.] If a [county, a city or town, or a
31	31	junior college district establishes a tax limitation provided by
32	32	this subsection and a disabled] person who is disabled or is 65 [a
33	33	person sixty-five (65)] years of age or older dies in a year in
34	34	which the person received a residence homestead exemption, the
35	35	total amount of ad valorem taxes imposed on the homestead by the
36	36	political subdivision [county, the city or town, or the junior
37	37	college district] may not be increased while it remains the
38	38	residence homestead of that person's surviving spouse if the spouse
39	39	is disabled or is 55 [fifty-five (55)] years of age or older at the
40	40	time of the person's death, subject to any exceptions provided by
41	41	general law. The legislature, by general law, may provide for the
42	42	transfer of all or a proportionate amount of a tax limitation
43	43	required [provided] by this subsection for a person who receives
44	44	[qualifies for] the limitation and establishes a different
45	45	residence homestead [within the same county, within the same city
46	46	or town, or within the same junior college district. A county, a
47	47	city or town, or a junior college district that establishes a tax
48	48	limitation under this subsection must comply with a law providing
49	49	for the transfer of the limitation, even if the legislature enacts
50	50	the law subsequent to the county's, the city's or town's, or the
51	51	junior college district's establishment of the limitation]. Taxes
52	52	otherwise limited by [a county, a city or town, or a junior college
53	53	district under] this subsection may be increased to the extent the
54	54	value of the homestead is increased by improvements other than
55	55	repairs and other than improvements made to comply with
56	56	governmental requirements and except as may be consistent with the
57	57	transfer of a tax limitation under a law authorized by this
58	58	subsection. [The governing body of a county, a city or town, or a
59	59	junior college district may not repeal or rescind a tax limitation
60	60	established under this subsection.]
61	61	SECTION 2. The following temporary provision is added to
62	62	the Texas Constitution:
63	63	TEMPORARY PROVISION. (a) This temporary provision applies to
64	64	the constitutional amendment proposed by the 88th Legislature,
65	65	Regular Session, 2023, establishing a limitation on the total
66	66	amount of ad valorem taxes that certain political subdivisions may
67	67	impose on the residence homesteads of persons who are disabled or
68	68	elderly and their surviving spouses.
69	69	(b) The amendment to Section 1-b(h), Article VIII, of this
70	70	constitution takes effect January 1, 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 establishing a
76	76	limitation on the total amount of ad valorem taxes that a political
77	77	subdivision of this state other than a school district may impose on
78	78	the residence homesteads of persons who are disabled or elderly and
79	79	their surviving spouses."