Texas 2023 - 88th 2nd C.S.

Texas House Bill HJR13 Compare Versions

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1	1	By: Schofield H.J.R. No. 13
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4	4	A JOINT RESOLUTION
5	5	proposing a constitutional amendment providing for an exemption
6	6	from ad valorem taxation for public school purposes of a dollar
7	7	amount or a percentage, whichever is greater, of the market value of
8	8	a residence homestead and providing for an adjustment of the
9	9	limitation on the total amount of ad valorem taxes that may be
10	10	imposed for those purposes on the homestead of a person who is
11	11	elderly or disabled to reflect increases in the exemption amount.
12	12	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Sections 1-b(c) and (d), Article VIII, Texas
14	14	Constitution, are amended to read as follows:
15	15	(c) The amount of $40,000 of the market value of the
16	16	residence homestead of a married or unmarried adult, including one
17	17	living alone, or 26.7 percent of the market value of the residence
18	18	homestead, whichever is greater, is exempt from ad valorem taxation
19	19	for general elementary and secondary public school purposes. The
20	20	legislature by general law may provide that all or part of the
21	21	exemption does not apply to a district or political subdivision
22	22	that imposes ad valorem taxes for public education purposes but is
23	23	not the principal school district providing general elementary and
24	24	secondary public education throughout its territory. In addition
25	25	to this exemption, the legislature by general law may exempt an
26	26	amount not to exceed $10,000 of the market value of the residence
27	27	homestead of a person who is disabled as defined in Subsection (b)
28	28	of this section and of a person 65 years of age or older from ad
29	29	valorem taxation for general elementary and secondary public school
30	30	purposes. The legislature by general law may base the amount of and
31	31	condition eligibility for the additional exemption authorized by
32	32	this subsection for disabled persons and for persons 65 years of age
33	33	or older on economic need. An eligible disabled person who is 65
34	34	years of age or older may not receive both exemptions from a school
35	35	district but may choose either. An eligible person is entitled to
36	36	receive both the exemption required by this subsection for all
37	37	residence homesteads and any exemption adopted pursuant to
38	38	Subsection (b) of this section, but the legislature shall provide
39	39	by general law whether an eligible disabled or elderly person may
40	40	receive both the additional exemption for the elderly and disabled
41	41	authorized by this subsection and any exemption for the elderly or
42	42	disabled adopted pursuant to Subsection (b) of this section. Where
43	43	ad valorem tax has previously been pledged for the payment of debt,
44	44	the taxing officers of a school district may continue to levy and
45	45	collect the tax against the value of homesteads exempted under this
46	46	subsection until the debt is discharged if the cessation of the levy
47	47	would impair the obligation of the contract by which the debt was
48	48	created. The legislature shall provide for formulas to protect
49	49	school districts against all or part of the revenue loss incurred by
50	50	the implementation of this subsection, Subsection (d) of this
51	51	section, and Section 1-d-1 of this article. The legislature by
52	52	general law may define residence homestead for purposes of this
53	53	section.
54	54	(d) Except as otherwise provided by this subsection, if a
55	55	person receives a residence homestead exemption prescribed by
56	56	Subsection (c) of this section for homesteads of persons who are 65
57	57	years of age or older or who are disabled, the total amount of ad
58	58	valorem taxes imposed on that homestead for general elementary and
59	59	secondary public school purposes may not be increased while it
60	60	remains the residence homestead of that person or that person's
61	61	spouse who receives the exemption. If a person who is 65 years of
62	62	age or older or who is disabled dies in a year in which the person
63	63	received the exemption, the total amount of ad valorem taxes
64	64	imposed on the homestead for general elementary and secondary
65	65	public school purposes may not be increased while it remains the
66	66	residence homestead of that person's surviving spouse if the spouse
67	67	is 55 years of age or older at the time of the person's death,
68	68	subject to any exceptions provided by general law. The
69	69	legislature, by general law, may provide for the transfer of all or
70	70	a proportionate amount of a limitation provided by this subsection
71	71	for a person who qualifies for the limitation and establishes a
72	72	different residence homestead. However, taxes otherwise limited by
73	73	this subsection may be increased to the extent the value of the
74	74	homestead is increased by improvements other than repairs or
75	75	improvements made to comply with governmental requirements and
76	76	except as may be consistent with the transfer of a limitation under
77	77	this subsection. For a residence homestead subject to the
78	78	limitation provided by this subsection in the 1996 tax year or an
79	79	earlier tax year, the legislature shall provide for a reduction in
80	80	the amount of the limitation for the 1997 tax year and subsequent
81	81	tax years in an amount equal to $10,000 multiplied by the 1997 tax
82	82	rate for general elementary and secondary public school purposes
83	83	applicable to the residence homestead. For a residence homestead
84	84	subject to the limitation provided by this subsection in the 2014
85	85	tax year or an earlier tax year, the legislature shall provide for a
86	86	reduction in the amount of the limitation for the 2015 tax year and
87	87	subsequent tax years in an amount equal to $10,000 multiplied by the
88	88	2015 tax rate for general elementary and secondary public school
89	89	purposes applicable to the residence homestead. For a residence
90	90	homestead subject to the limitation provided by this subsection in
91	91	the 2021 tax year or an earlier tax year, the legislature shall
92	92	provide for a reduction in the amount of the limitation for the 2024
93	93	tax year and subsequent tax years in an amount equal to $15,000
94	94	multiplied by the 2022 tax rate for general elementary and
95	95	secondary public school purposes applicable to the residence
96	96	homestead. For a residence homestead subject to the limitation
97	97	provided by this subsection in the 2023 tax year or an earlier tax
98	98	year that has a market value in the 2024 tax year of more than
99	99	$149,813, the legislature shall provide for a reduction in the
100	100	amount of the limitation for the 2024 tax year and subsequent tax
101	101	years in an amount equal to the amount computed by subtracting
102	102	$40,000 from an amount equal to 26.7 percent of the market value of
103	103	the homestead in the 2024 tax year and multiplying that amount by
104	104	the 2024 tax rate for general elementary and secondary public
105	105	school purposes applicable to the residence homestead.
106	106	SECTION 2. The following temporary provision is added to
107	107	the Texas Constitution:
108	108	TEMPORARY PROVISION. (a) This temporary provision applies
109	109	to the constitutional amendment proposed by the 88th Legislature,
110	110	Regular Session, 2023, providing for an exemption from ad valorem
111	111	taxation for public school purposes of a dollar amount or a
112	112	percentage, whichever is greater, of the market value of a
113	113	residence homestead and providing for an adjustment of the
114	114	limitation on the total amount of ad valorem taxes that may be
115	115	imposed for those purposes on the homestead of a person who is
116	116	elderly or disabled to reflect increases in the exemption amount.
117	117	(b) The amendment to Sections 1-b(c) and (d), Article VIII,
118	118	of this constitution takes effect January 1, 2024, and applies only
119	119	to a tax year beginning on or after that date.
120	120	(c) This temporary provision expires January 1, 2025.
121	121	SECTION 3. This proposed constitutional amendment shall be
122	122	submitted to the voters at an election to be held November 7, 2023.
123	123	The ballot shall be printed to permit voting for or against the
124	124	proposition: "The constitutional amendment providing for an
125	125	exemption from ad valorem taxation for public school purposes of
126	126	$40,000 or 26.7 percent, whichever is greater, of the market value
127	127	of a residence homestead and providing for an adjustment of the
128	128	limitation on the total amount of ad valorem taxes that may be
129	129	imposed for those purposes on the homestead of a person who is
130	130	elderly or disabled to reflect increases in the exemption amount."