Texas 2023 - 88th 2nd C.S.

Texas Senate Bill SJR1 Compare Versions

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1	1	By: Bettencourt, et al. S.J.R. No. 1
2	2	SENATE JOINT RESOLUTION
3	3
4	4
5	5	proposing a constitutional amendment to increase the amount of the
6	6	exemption from ad valorem taxation by a school district applicable
7	7	to residence homesteads, to adjust the amount of the limitation on
8	8	school district ad valorem taxes imposed on the residence
9	9	homesteads of the elderly or disabled to reflect increases in
10	10	certain exemption amounts, to provide supplemental payments to
11	11	full-time classroom teachers in school districts, and to except
12	12	certain appropriations to pay for school district ad valorem tax
13	13	relief from the constitutional limitation on the rate of growth of
14	14	appropriations.
15	15	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
16	16	SECTION 1. Article VII, Texas Constitution, is amended by
17	17	adding Section 21 to read as follows:
18	18	Sec. 21. (a) A school district is entitled to state
19	19	funding for the 2023-2024 and 2024-2025 school years for each
20	20	full-time classroom teacher employed by the district in the
21	21	applicable school year as follows:
22	22	(1) if the district has 20,000 or more students
23	23	enrolled in the preceding school year, $2,000 per full-time
24	24	classroom teacher; and
25	25	(2) if the district has fewer than 20,000 students
26	26	enrolled in the preceding school year, $6,000 per full-time
27	27	classroom teacher.
28	28	(b) A school district shall use money received under this
29	29	section to provide a supplemental payment to each full-time
30	30	classroom teacher in the district for the applicable school year in
31	31	the amount received per full-time classroom teacher under
32	32	Subsection (a) of this section.
33	33	(c) For each school year for which this section provides for
34	34	supplemental payments for full-time classroom teachers, there is
35	35	appropriated from the general revenue fund to the Texas Education
36	36	Agency the amount necessary to fund the supplemental payments
37	37	provided by this section. The agency shall distribute the money to
38	38	school districts in the amount required to fund the supplemental
39	39	payments.
40	40	(d) This section expires September 1, 2025.
41	41	SECTION 2. Sections 1-b(c) and (d), Article VIII, Texas
42	42	Constitution, are amended to read as follows:
43	43	(c) The amount of $100,000 [$40,000] of the market value of
44	44	the residence homestead of a married or unmarried adult, including
45	45	one living alone, is exempt from ad valorem taxation for general
46	46	elementary and secondary public school purposes. The legislature
47	47	by general law may provide that all or part of the exemption does
48	48	not apply to a district or political subdivision that imposes ad
49	49	valorem taxes for public education purposes but is not the
50	50	principal school district providing general elementary and
51	51	secondary public education throughout its territory. In addition
52	52	to this exemption, the legislature by general law may exempt an
53	53	amount not to exceed $10,000 of the market value of the residence
54	54	homestead of a person who is disabled as defined in Subsection (b)
55	55	of this section and of a person 65 years of age or older from ad
56	56	valorem taxation for general elementary and secondary public school
57	57	purposes. The legislature by general law may base the amount of and
58	58	condition eligibility for the additional exemption authorized by
59	59	this subsection for disabled persons and for persons 65 years of age
60	60	or older on economic need. An eligible disabled person who is 65
61	61	years of age or older may not receive both exemptions from a school
62	62	district but may choose either. An eligible person is entitled to
63	63	receive both the exemption required by this subsection for all
64	64	residence homesteads and any exemption adopted pursuant to
65	65	Subsection (b) of this section, but the legislature shall provide
66	66	by general law whether an eligible disabled or elderly person may
67	67	receive both the additional exemption for the elderly and disabled
68	68	authorized by this subsection and any exemption for the elderly or
69	69	disabled adopted pursuant to Subsection (b) of this section. Where
70	70	ad valorem tax has previously been pledged for the payment of debt,
71	71	the taxing officers of a school district may continue to levy and
72	72	collect the tax against the value of homesteads exempted under this
73	73	subsection until the debt is discharged if the cessation of the levy
74	74	would impair the obligation of the contract by which the debt was
75	75	created. The legislature shall provide for formulas to protect
76	76	school districts against all or part of the revenue loss incurred by
77	77	the implementation of this subsection, Subsection (d) of this
78	78	section, and Section 1-d-1 of this article. The legislature by
79	79	general law may define residence homestead for purposes of this
80	80	section.
81	81	(d) Except as otherwise provided by this subsection, if a
82	82	person receives a residence homestead exemption prescribed by
83	83	Subsection (c) of this section for homesteads of persons who are 65
84	84	years of age or older or who are disabled, the total amount of ad
85	85	valorem taxes imposed on that homestead for general elementary and
86	86	secondary public school purposes may not be increased while it
87	87	remains the residence homestead of that person or that person's
88	88	spouse who receives the exemption. If a person who is 65 years of
89	89	age or older or who is disabled dies in a year in which the person
90	90	received the exemption, the total amount of ad valorem taxes
91	91	imposed on the homestead for general elementary and secondary
92	92	public school purposes may not be increased while it remains the
93	93	residence homestead of that person's surviving spouse if the spouse
94	94	is 55 years of age or older at the time of the person's death,
95	95	subject to any exceptions provided by general law. The
96	96	legislature, by general law, may provide for the transfer of all or
97	97	a proportionate amount of a limitation provided by this subsection
98	98	for a person who qualifies for the limitation and establishes a
99	99	different residence homestead. However, taxes otherwise limited
100	100	by this subsection may be increased to the extent the value of the
101	101	homestead is increased by improvements other than repairs or
102	102	improvements made to comply with governmental requirements and
103	103	except as may be consistent with the transfer of a limitation under
104	104	this subsection. For a residence homestead subject to the
105	105	limitation provided by this subsection in the 1996 tax year or an
106	106	earlier tax year, the legislature shall provide for a reduction in
107	107	the amount of the limitation for the 1997 tax year and subsequent
108	108	tax years in an amount equal to $10,000 multiplied by the 1997 tax
109	109	rate for general elementary and secondary public school purposes
110	110	applicable to the residence homestead. For a residence homestead
111	111	subject to the limitation provided by this subsection in the 2014
112	112	tax year or an earlier tax year, the legislature shall provide for a
113	113	reduction in the amount of the limitation for the 2015 tax year and
114	114	subsequent tax years in an amount equal to $10,000 multiplied by the
115	115	2015 tax rate for general elementary and secondary public school
116	116	purposes applicable to the residence homestead. For a residence
117	117	homestead subject to the limitation provided by this subsection in
118	118	the 2021 tax year or an earlier tax year, the legislature shall
119	119	provide for a reduction in the amount of the limitation for the 2023
120	120	tax year and subsequent tax years in an amount equal to $15,000
121	121	multiplied by the 2022 tax rate for general elementary and
122	122	secondary public school purposes applicable to the residence
123	123	homestead. Beginning with the 2023 tax year, for any tax year in
124	124	which the amount of the exemption provided by Subsection (c) of this
125	125	section applicable to the residence homestead of a married or
126	126	unmarried adult, including one living alone, or the amount of the
127	127	exemption provided by Subsection (c) of this section applicable to
128	128	the residence homestead of a person who is disabled as defined by
129	129	Subsection (b) of this section and of a person 65 years of age or
130	130	older is increased, the legislature shall provide for a reduction
131	131	for that tax year and subsequent tax years in the amount of the
132	132	limitation provided by this subsection applicable to a residence
133	133	homestead that was subject to the limitation in the tax year
134	134	preceding the tax year in which the amount of the exemption is
135	135	increased in an amount equal to the amount by which the amount of
136	136	the exemption is increased multiplied by the tax rate for general
137	137	elementary and secondary public school purposes applicable to the
138	138	residence homestead for the tax year in which the amount of the
139	139	exemption is increased.
140	140	SECTION 3. Section 22, Article VIII, Texas Constitution, is
141	141	amended by adding Subsection (a-1) to read as follows:
142	142	(a-1) Appropriations from state tax revenues not dedicated
143	143	by this constitution that are made for the purpose of paying for
144	144	school district ad valorem tax relief as identified by the
145	145	legislature by general law are not included as appropriations for
146	146	purposes of determining whether the rate of growth of
147	147	appropriations exceeds the limitation prescribed by Subsection (a)
148	148	of this section.
149	149	SECTION 4. The following temporary provision is added to
150	150	the Texas Constitution:
151	151	TEMPORARY PROVISION. (a) This temporary provision applies
152	152	to the constitutional amendment proposed by the 88th Legislature,
153	153	2nd Called Session, 2023, to increase the amount of the exemption
154	154	from ad valorem taxation by a school district applicable to
155	155	residence homesteads, to adjust the amount of the limitation on
156	156	school district ad valorem taxes imposed on the residence
157	157	homesteads of the elderly or disabled to reflect increases in
158	158	certain exemption amounts, and to except certain appropriations to
159	159	pay for school district ad valorem tax relief from the
160	160	constitutional limitation on the rate of growth of appropriations.
161	161	(b) The amendments to Sections 1-b(c) and (d), Article VIII,
162	162	of this constitution take effect for the tax year beginning January
163	163	1, 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 5. 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 increase the amount
173	173	of the residence homestead exemption from ad valorem taxation for
174	174	public school purposes from $40,000 to $100,000; to adjust the
175	175	amount of the limitation on ad valorem taxes for public school
176	176	purposes imposed on the residence homestead of a person who is
177	177	disabled or is 65 years of age or older to reflect increases in
178	178	certain exemption amounts; to provide supplemental payments to
179	179	full-time classroom teachers in school districts; and to except
180	180	certain appropriations to pay for school district ad valorem tax
181	181	relief from the constitutional limitation on the rate of growth of
182	182	appropriations."