Texas 2023 - 88th 2nd C.S.

Texas House Bill HJR2 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.J.R. No. 2
	1	+	88S20224 CJC/TJB-D
	2	+	By: Metcalf, Meyer, Burrows, Raymond, H.J.R. No. 2
	3	+	Thierry, et al.
2	4
3	5
4	6		A JOINT RESOLUTION
5	7		proposing a constitutional amendment to authorize the legislature
6		-	to establish a ~~temporary~~ limit on the maximum appraised value of
7		-	~~real property~~ other than a residence homestead for ad valorem tax
8		-	~~purposes; to~~ increase the amount of the exemption from ad valorem
9		-	~~taxation by a~~ school district applicable to residence homesteads;
10		-	~~to adjust the~~ amount of the limitation on school district ad valorem
11		-	~~taxes~~ imposed on the residence homesteads of the elderly or
12		-	~~disabled to~~ reflect increases in certain exemption amounts; to
13		-	~~except certain~~ appropriations to pay for ad valorem tax relief from
14		-	~~the~~ constitutional limitation on the rate of growth of
15		-	~~appropriations;~~ and to authorize the legislature to provide for a
16		-	~~four-year term of~~ office for a member of the governing body of
17		-	~~certain appraisal~~ entities.
	8	+	to establish a limit on the maximum appraised value of real property
	9	+	other than a residence homestead for ad valorem tax purposes; to
	10	+	increase the amount of the exemption from ad valorem taxation by a
	11	+	school district applicable to residence homesteads; to adjust the
	12	+	amount of the limitation on school district ad valorem taxes
	13	+	imposed on the residence homesteads of the elderly or disabled to
	14	+	reflect increases in certain exemption amounts; to except certain
	15	+	appropriations to pay for ad valorem tax relief from the
	16	+	constitutional limitation on the rate of growth of appropriations;
	17	+	and to authorize the legislature to provide for a four-year term of
	18	+	office for a member of the governing body of certain appraisal
	19	+	entities.
18	20		BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
19	21		SECTION 1. Section 1, Article VIII, Texas Constitution, is
20		-	amended by adding ~~Subsections~~ (n~~) and (n-1~~) to read as follows:
	22	+	amended by adding Subsection (n) to read as follows:
21	23		(n) This subsection does not apply to a residence homestead
22	24		to which Subsection (i) of this section applies. Notwithstanding
23	25		Subsections (a) and (b) of this section, the Legislature by general
24	26		law may limit the maximum appraised value of real property for ad
25	27		valorem tax purposes in a tax year to the lesser of the most recent
26	28		market value of the property as determined by the appraisal entity
27	29		or 120 percent, or a greater percentage, of the appraised value of
28	30		the property for the preceding tax year. The general law enacted
29	31		under this subsection may prescribe additional eligibility
30	32		requirements for the limitation on appraised values authorized by
31	33		this subsection. A limitation on appraised values authorized by
32	34		this subsection:
33	35		(1) takes effect as to a parcel of real property
34	36		described by this subsection on the later of the effective date of
35	37		the law imposing the limitation or January 1 of the tax year
36	38		following the first tax year in which the owner owns the property on
37	39		January 1; and
38	40		(2) expires on January 1 of the tax year following the
39	41		tax year in which the owner of the property ceases to own the
40	42		property.
41		-	(n-1) This subsection and Subsection (n) of this section
42		-	expire December 31, 2026.
43	43		SECTION 2. Sections 1-b(c) and (d), Article VIII, Texas
44	44		Constitution, are amended to read as follows:
45	45		(c) The amount of $100,000 [$40,000] of the market value of
46	46		the residence homestead of a married or unmarried adult, including
47	47		one living alone, is exempt from ad valorem taxation for general
48	48		elementary and secondary public school purposes. The legislature
49	49		by general law may provide that all or part of the exemption does
50	50		not apply to a district or political subdivision that imposes ad
51	51		valorem taxes for public education purposes but is not the
52	52		principal school district providing general elementary and
53	53		secondary public education throughout its territory. In addition
54	54		to this exemption, the legislature by general law may exempt an
55	55		amount not to exceed $10,000 of the market value of the residence
56	56		homestead of a person who is disabled as defined in Subsection (b)
57	57		of this section and of a person 65 years of age or older from ad
58	58		valorem taxation for general elementary and secondary public school
59	59		purposes. The legislature by general law may base the amount of and
60	60		condition eligibility for the additional exemption authorized by
61	61		this subsection for disabled persons and for persons 65 years of age
62	62		or older on economic need. An eligible disabled person who is 65
63	63		years of age or older may not receive both exemptions from a school
64	64		district but may choose either. An eligible person is entitled to
65	65		receive both the exemption required by this subsection for all
66	66		residence homesteads and any exemption adopted pursuant to
67	67		Subsection (b) of this section, but the legislature shall provide
68	68		by general law whether an eligible disabled or elderly person may
69	69		receive both the additional exemption for the elderly and disabled
70	70		authorized by this subsection and any exemption for the elderly or
71	71		disabled adopted pursuant to Subsection (b) of this section. Where
72	72		ad valorem tax has previously been pledged for the payment of debt,
73	73		the taxing officers of a school district may continue to levy and
74	74		collect the tax against the value of homesteads exempted under this
75	75		subsection until the debt is discharged if the cessation of the levy
76	76		would impair the obligation of the contract by which the debt was
77	77		created. The legislature shall provide for formulas to protect
78	78		school districts against all or part of the revenue loss incurred by
79	79		the implementation of this subsection, Subsection (d) of this
80	80		section, and Section 1-d-1 of this article. The legislature by
81	81		general law may define residence homestead for purposes of this
82	82		section.
83	83		(d) Except as otherwise provided by this subsection, if a
84	84		person receives a residence homestead exemption prescribed by
85	85		Subsection (c) of this section for homesteads of persons who are 65
86	86		years of age or older or who are disabled, the total amount of ad
87	87		valorem taxes imposed on that homestead for general elementary and
88	88		secondary public school purposes may not be increased while it
89	89		remains the residence homestead of that person or that person's
90	90		spouse who receives the exemption. If a person who is 65 years of
91	91		age or older or who is disabled dies in a year in which the person
92	92		received the exemption, the total amount of ad valorem taxes
93	93		imposed on the homestead for general elementary and secondary
94	94		public school purposes may not be increased while it remains the
95	95		residence homestead of that person's surviving spouse if the spouse
96	96		is 55 years of age or older at the time of the person's death,
97	97		subject to any exceptions provided by general law. The
98	98		legislature, by general law, may provide for the transfer of all or
99	99		a proportionate amount of a limitation provided by this subsection
100	100		for a person who qualifies for the limitation and establishes a
101	101		different residence homestead. However, taxes otherwise limited
102	102		by this subsection may be increased to the extent the value of the
103	103		homestead is increased by improvements other than repairs or
104	104		improvements made to comply with governmental requirements and
105	105		except as may be consistent with the transfer of a limitation under
106	106		this subsection. For a residence homestead subject to the
107	107		limitation provided by this subsection in the 1996 tax year or an
108	108		earlier tax year, the legislature shall provide for a reduction in
109	109		the amount of the limitation for the 1997 tax year and subsequent
110	110		tax years in an amount equal to $10,000 multiplied by the 1997 tax
111	111		rate for general elementary and secondary public school purposes
112	112		applicable to the residence homestead. For a residence homestead
113	113		subject to the limitation provided by this subsection in the 2014
114	114		tax year or an earlier tax year, the legislature shall provide for a
115	115		reduction in the amount of the limitation for the 2015 tax year and
116	116		subsequent tax years in an amount equal to $10,000 multiplied by the
117	117		2015 tax rate for general elementary and secondary public school
118	118		purposes applicable to the residence homestead. For a residence
119	119		homestead subject to the limitation provided by this subsection in
120	120		the 2021 tax year or an earlier tax year, the legislature shall
121	121		provide for a reduction in the amount of the limitation for the 2023
122	122		tax year and subsequent tax years in an amount equal to $15,000
123	123		multiplied by the 2022 tax rate for general elementary and
124	124		secondary public school purposes applicable to the residence
125	125		homestead. Beginning with the 2023 tax year, for any tax year in
126	126		which the amount of the exemption provided by Subsection (c) of this
127	127		section applicable to the residence homestead of a married or
128	128		unmarried adult, including one living alone, or the amount of the
129	129		exemption provided by Subsection (c) of this section applicable to
130	130		the residence homestead of a person who is disabled as defined by
131	131		Subsection (b) of this section and of a person 65 years of age or
132	132		older is increased, the legislature shall provide for a reduction
133	133		for that tax year and subsequent tax years in the amount of the
134	134		limitation provided by this subsection applicable to a residence
135	135		homestead that was subject to the limitation in the tax year
136	136		preceding the tax year in which the amount of the exemption is
137	137		increased in an amount equal to the amount by which the amount of
138	138		the exemption is increased multiplied by the tax rate for general
139	139		elementary and secondary public school purposes applicable to the
140	140		residence homestead for the tax year in which the amount of the
141	141		exemption is increased.
142	142		SECTION 3. Section 22, Article VIII, Texas Constitution, is
143	143		amended by adding Subsection (a-1) to read as follows:
144	144		(a-1) Appropriations from state tax revenues not dedicated
145	145		by this constitution that are made for the purpose of paying for ad
146	146		valorem tax relief as identified by the legislature by general law
147	147		are not included as appropriations for purposes of determining
148	148		whether the rate of growth of appropriations exceeds the limitation
149	149		prescribed by Subsection (a) of this section.
150	150		SECTION 4. Section 30, Article XVI, Texas Constitution, is
151	151		amended by adding Subsection (e) to read as follows:
152	152		(e) The Legislature by general law may provide that members
153	153		of the governing body of an appraisal entity established in a county
154	154		with a population of 75,000 or more serve terms not to exceed four
155	155		years.
156	156		SECTION 5. The following temporary provision is added to
157	157		the Texas Constitution:
158	158		TEMPORARY PROVISION. (a) This temporary provision applies
159	159		to the constitutional amendment proposed by H.J.R. 2, 88th
160	160		Legislature, 2nd Called Session, 2023.
161	161		(b) The amendments to Section 1-b, Article VIII, of this
162	162		constitution take effect for the tax year beginning January 1,
163	163		2023.
164	164		(c) The amendment to Section 22, Article VIII, of this
165	165		constitution applies to appropriations made for the state fiscal
166	166		biennium beginning September 1, 2023, and subsequent state fiscal
167	167		bienniums.
168	168		(d) This temporary provision expires January 1, 2025.
169	169		SECTION 6. This proposed constitutional amendment shall be
170	170		submitted to the voters at an election to be held November 7, 2023.
171	171		The ballot shall be printed to provide for voting for or against the
172	172		proposition: "The constitutional amendment to authorize the
173		-	legislature to establish a temporary limit on the maximum appraised
174		-	value of real property other than a residence homestead for ad
175		-	valorem tax purposes; to increase the amount of the exemption from
176		-	ad valorem taxation by a school district applicable to residence
177		-	homesteads from $40,000 to $100,000; to adjust the amount of the
178		-	limitation on school district ad valorem taxes imposed on the
179		-	residence homesteads of the elderly or disabled to reflect
180		-	increases in certain exemption amounts; to except certain
181		-	appropriations to pay for ad valorem tax relief from the
182		-	constitutional limitation on the rate of growth of appropriations;
183		-	and to authorize the legislature to provide for a four-year term of
184		-	office for a member of the board of directors of certain appraisal
185		-	districts."
186		-	______________________________ ______________________________
187		-	President of the Senate Speaker of the House
188		-	I certify that H.J.R. No. 2 was passed by the House on July
189		-	13, 2023, by the following vote: Yeas 132, Nays 5, 0 present, not
190		-	voting.
191		-	______________________________
192		-	Chief Clerk of the House
193		-	I certify that H.J.R. No. 2 was passed by the Senate on July
194		-	13, 2023, by the following vote: Yeas 31, Nays 0.
195		-	______________________________
196		-	Secretary of the Senate
197		-	RECEIVED: _____________________
198		-	Date
199		-	_____________________
200		-	Secretary of State
	173	+	legislature to establish a limit on the maximum appraised value of
	174	+	real property other than a residence homestead for ad valorem tax
	175	+	purposes; to increase the amount of the exemption from ad valorem
	176	+	taxation by a school district applicable to residence homesteads
	177	+	from $40,000 to $100,000; to adjust the amount of the limitation on
	178	+	school district ad valorem taxes imposed on the residence
	179	+	homesteads of the elderly or disabled to reflect increases in
	180	+	certain exemption amounts; to except certain appropriations to pay
	181	+	for ad valorem tax relief from the constitutional limitation on the
	182	+	rate of growth of appropriations; and to authorize the legislature
	183	+	to provide for a four-year term of office for a member of the board
	184	+	of directors of certain appraisal districts."