88R429 CJC-D
By: Flores S.J.R. No. 42
A JOINT RESOLUTION
proposing a constitutional amendment to authorize a political
subdivision other than a school district to establish a limitation
on the amount of ad valorem taxes that the political subdivision may
impose on the residence homesteads of persons who are disabled or
elderly and their surviving spouses.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(h), Article VIII, Texas
Constitution, is amended to read as follows:
(h) The governing body of a political subdivision of this
state other than a school [a county, a city or town, or a junior
college] district by official action may provide that if a person
who is disabled or is 65 [sixty-five (65)] years of age or older
receives a residence homestead exemption prescribed or authorized
by this section, the total amount of ad valorem taxes imposed on
that homestead by the political subdivision [county, the city or
town, or the junior college district] may not be increased while it
remains the residence homestead of that person or that person's
spouse who is disabled or is 65 [sixty-five (65)] years of age or
older and receives a residence homestead exemption on the
homestead. As an alternative, on receipt of a petition signed by
five percent [(5%)] of the registered voters of the political
subdivision [county, the city or town, or the junior college
district], the governing body [of the county, the city or town, or
the junior college district] shall call an election to determine by
majority vote whether to establish a tax limitation provided by
this subsection. If a political subdivision [county, a city or
town, or a junior college district] establishes a tax limitation
provided by this subsection and a [disabled] person who is disabled
or is 65 [a person sixty-five (65)] years of age or older dies in a
year in which the person received a residence homestead exemption,
the total amount of ad valorem taxes imposed on the homestead by the
political subdivision [county, the city or town, or the junior
college district] may not be increased while it remains the
residence homestead of that person's surviving spouse if the spouse
is 55 [fifty-five (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 tax limitation provided by this
subsection for a person who qualifies for the limitation and
establishes a different residence homestead within the same
political subdivision [county, within the same city or town, or
within the same junior college district]. A political subdivision
[county, a city or town, or a junior college district] that
establishes a tax limitation under this subsection must comply with
a law providing for the transfer of the limitation, even if the
legislature enacts the law subsequent to the political
subdivision's [county's, the city's or town's, or the junior college
district's] establishment of the limitation. Taxes otherwise
limited by a political subdivision [county, a city or town, or a
junior college district] under this subsection may be increased to
the extent the value of the homestead is increased by improvements
other than repairs and other than improvements made to comply with
governmental requirements and except as may be consistent with the
transfer of a tax limitation under a law authorized by this
subsection. The governing body of a political subdivision [county,
a city or town, or a junior college district] may not repeal or
rescind a tax limitation established under this subsection.
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, to authorize a political subdivision other
than a school district to establish a limitation on the amount of ad
valorem taxes the political subdivision may impose on the residence
homesteads of persons who are disabled or elderly and their
surviving spouses.
(b) The amendment to Section 1-b(h), Article VIII, of this
constitution takes effect 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 to authorize a
political subdivision other than a school district to establish a
limitation on the amount of ad valorem taxes that the political
subdivision may impose on the residence homesteads of persons who
are disabled or elderly and their surviving spouses."