Texas 2023 - 88th Regular

Texas Senate Bill SJR42 Compare Versions

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1	1	88R429 CJC-D
2	2	By: Flores S.J.R. No. 42
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment to authorize a political
7	7	subdivision other than a school district to establish a limitation
8	8	on the amount of ad valorem taxes that the political subdivision may
9	9	impose on the residence homesteads of persons who are disabled or
10	10	elderly and their surviving spouses.
11	11	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 1-b(h), Article VIII, Texas
13	13	Constitution, is amended to read as follows:
14	14	(h) The governing body of a political subdivision of this
15	15	state other than a school [a county, a city or town, or a junior
16	16	college] district by official action may provide that if a person
17	17	who is disabled or is 65 [sixty-five (65)] years of age or older
18	18	receives a residence homestead exemption prescribed or authorized
19	19	by this section, the total amount of ad valorem taxes imposed on
20	20	that homestead by the political subdivision [county, the city or
21	21	town, or the junior college district] may not be increased while it
22	22	remains the residence homestead of that person or that person's
23	23	spouse who is disabled or is 65 [sixty-five (65)] years of age or
24	24	older and receives a residence homestead exemption on the
25	25	homestead. As an alternative, on receipt of a petition signed by
26	26	five percent [(5%)] of the registered voters of the political
27	27	subdivision [county, the city or town, or the junior college
28	28	district], the governing body [of the county, the city or town, or
29	29	the junior college district] shall call an election to determine by
30	30	majority vote whether to establish a tax limitation provided by
31	31	this subsection. If a political subdivision [county, a city or
32	32	town, or a junior college district] establishes a tax limitation
33	33	provided by this subsection and a [disabled] person who is disabled
34	34	or is 65 [a person sixty-five (65)] years of age or older dies in a
35	35	year in which the person received a residence homestead exemption,
36	36	the total amount of ad valorem taxes imposed on the homestead by the
37	37	political subdivision [county, the city or town, or the junior
38	38	college district] may not be increased while it remains the
39	39	residence homestead of that person's surviving spouse if the spouse
40	40	is 55 [fifty-five (55)] years of age or older at the time of the
41	41	person's death, subject to any exceptions provided by general law.
42	42	The legislature, by general law, may provide for the transfer of all
43	43	or a proportionate amount of a tax limitation provided by this
44	44	subsection for a person who qualifies for the limitation and
45	45	establishes a different residence homestead within the same
46	46	political subdivision [county, within the same city or town, or
47	47	within the same junior college district]. A political subdivision
48	48	[county, a city or town, or a junior college district] that
49	49	establishes a tax limitation under this subsection must comply with
50	50	a law providing for the transfer of the limitation, even if the
51	51	legislature enacts the law subsequent to the political
52	52	subdivision's [county's, the city's or town's, or the junior college
53	53	district's] establishment of the limitation. Taxes otherwise
54	54	limited by a political subdivision [county, a city or town, or a
55	55	junior college district] under this subsection may be increased to
56	56	the extent the value of the homestead is increased by improvements
57	57	other than repairs and other than improvements made to comply with
58	58	governmental requirements and except as may be consistent with the
59	59	transfer of a tax limitation under a law authorized by this
60	60	subsection. The governing body of a political subdivision [county,
61	61	a city or town, or a junior college district] may not repeal or
62	62	rescind a tax limitation established under this subsection.
63	63	SECTION 2. The following temporary provision is added to
64	64	the Texas Constitution:
65	65	TEMPORARY PROVISION. (a) This temporary provision applies
66	66	to the constitutional amendment proposed by the 88th Legislature,
67	67	Regular Session, 2023, to authorize a political subdivision other
68	68	than a school district to establish a limitation on the amount of ad
69	69	valorem taxes the political subdivision may impose on the residence
70	70	homesteads of persons who are disabled or elderly and their
71	71	surviving spouses.
72	72	(b) The amendment to Section 1-b(h), Article VIII, of this
73	73	constitution takes effect January 1, 2024.
74	74	(c) This temporary provision expires January 1, 2025.
75	75	SECTION 3. This proposed constitutional amendment shall be
76	76	submitted to the voters at an election to be held November 7, 2023.
77	77	The ballot shall be printed to permit voting for or against the
78	78	proposition: "The constitutional amendment to authorize a
79	79	political subdivision other than a school district to establish a
80	80	limitation on the amount of ad valorem taxes that the political
81	81	subdivision may impose on the residence homesteads of persons who
82	82	are disabled or elderly and their surviving spouses."