| 1 | 1 | | 88R16112 TJB-D |
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| 2 | 2 | | By: King S.J.R. No. 83 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
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| 7 | 7 | | to provide for an exemption from ad valorem taxation of a portion of |
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| 8 | 8 | | the market value of a property that is the primary residence of an |
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| 9 | 9 | | adult who has an intellectual or developmental disability and is |
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| 10 | 10 | | related to the owner of the property within a certain degree by |
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| 11 | 11 | | consanguinity. |
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| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 14 | 14 | | adding Section 1-b-3 to read as follows: |
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| 15 | 15 | | Sec. 1-b-3. (a) The legislature by general law may exempt |
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| 16 | 16 | | from ad valorem taxation a portion of the market value of the real |
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| 17 | 17 | | property a person owns that is the primary residence of an adult who |
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| 18 | 18 | | has an intellectual or developmental disability and is related to |
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| 19 | 19 | | the owner of the property within the third degree by consanguinity |
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| 20 | 20 | | and that is not used for the production of income. |
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| 21 | 21 | | (b) The portion of the market value of real property |
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| 22 | 22 | | authorized to be exempted under Subsection (a) of this section is |
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| 23 | 23 | | equal to the amount of the exemption provided by Section 1-b(c) of |
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| 24 | 24 | | this article applicable to the residence homestead of a married or |
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| 25 | 25 | | unmarried adult, including one living alone. |
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| 26 | 26 | | (c) The legislature may define "developmental disability" |
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| 27 | 27 | | and "intellectual disability" for purposes of this section. |
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| 28 | 28 | | SECTION 2. This proposed constitutional amendment shall be |
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| 29 | 29 | | submitted to the voters at an election to be held November 7, 2023. |
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| 30 | 30 | | The ballot shall be printed to permit voting for or against the |
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| 31 | 31 | | proposition: "The constitutional amendment authorizing the |
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| 32 | 32 | | legislature to provide for an exemption from ad valorem taxation of |
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| 33 | 33 | | a portion of the market value of a property that is the primary |
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| 34 | 34 | | residence of an adult who has an intellectual or developmental |
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| 35 | 35 | | disability and is related to the owner of the property within a |
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| 36 | 36 | | certain degree by consanguinity." |
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