Texas 2025 - 89th Regular

Texas House Bill HJR111 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R1119 CJC-D
2	2	By: Shaheen H.J.R. No. 111
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7	7	A JOINT RESOLUTION
8	8	proposing a constitutional amendment establishing a limitation on
9	9	the total amount of ad valorem taxes that certain political
10	10	subdivisions may impose on the residence homesteads of persons who
11	11	are disabled or elderly and their surviving spouses.
12	12	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 1-b(h), Article VIII, Texas
14	14	Constitution, is amended to read as follows:
15	15	(h) Except as otherwise provided by this subsection, [The
16	16	governing body of a county, a city or town, or a junior college
17	17	district by official action may provide that] if a person who is
18	18	disabled or is 65 [sixty-five (65)] years of age or older receives a
19	19	residence homestead exemption prescribed or authorized by this
20	20	section, the total amount of ad valorem taxes imposed on that
21	21	homestead by a political subdivision of this state other than a
22	22	school [the county, the city or town, or the junior college]
23	23	district may not be increased while it remains the residence
24	24	homestead of that person or that person's spouse who is disabled or
25	25	is 65 [sixty-five (65)] years of age or older and receives a
26	26	residence homestead exemption on the homestead. [As an alternative,
27	27	on receipt of a petition signed by five percent (5%) of the
28	28	registered voters of the county, the city or town, or the junior
29	29	college district, the governing body of the county, the city or
30	30	town, or the junior college district shall call an election to
31	31	determine by majority vote whether to establish a tax limitation
32	32	provided by this subsection.] If a [county, a city or town, or a
33	33	junior college district establishes a tax limitation provided by
34	34	this subsection and a disabled] person who is disabled or is 65 [a
35	35	person sixty-five (65)] years of age or older dies in a year in
36	36	which the person received a residence homestead exemption, the
37	37	total amount of ad valorem taxes imposed on the homestead by the
38	38	political subdivision [county, the city or town, or the junior
39	39	college district] may not be increased while it remains the
40	40	residence homestead of that person's surviving spouse if the spouse
41	41	is disabled or is 55 [fifty-five (55)] years of age or older at the
42	42	time of the person's death, subject to any exceptions provided by
43	43	general law. The legislature, by general law, may provide for the
44	44	transfer of all or a proportionate amount of a tax limitation
45	45	required [provided] by this subsection for a person who receives
46	46	[qualifies for] the limitation and establishes a different
47	47	residence homestead [within the same county, within the same city
48	48	or town, or within the same junior college district. A county, a
49	49	city or town, or a junior college district that establishes a tax
50	50	limitation under this subsection must comply with a law providing
51	51	for the transfer of the limitation, even if the legislature enacts
52	52	the law subsequent to the county's, the city's or town's, or the
53	53	junior college district's establishment of the limitation]. Taxes
54	54	otherwise limited by [a county, a city or town, or a junior college
55	55	district under] this subsection may be increased to the extent the
56	56	value of the homestead is increased by improvements other than
57	57	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 county, a city or town, or a
61	61	junior college district may not repeal or rescind a tax limitation
62	62	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 to
66	66	the constitutional amendment proposed by the 89th Legislature,
67	67	Regular Session, 2025, establishing a limitation on the total
68	68	amount of ad valorem taxes that certain political subdivisions may
69	69	impose on the residence homesteads of persons who are disabled or
70	70	elderly and their surviving spouses.
71	71	(b) The amendment to Section 1-b(h), Article VIII, of this
72	72	constitution takes effect January 1, 2026.
73	73	(c) This temporary provision expires January 1, 2027.
74	74	SECTION 3. This proposed constitutional amendment shall be
75	75	submitted to the voters at an election to be held November 4, 2025.
76	76	The ballot shall be printed to permit voting for or against the
77	77	proposition: "The constitutional amendment establishing a
78	78	limitation on the total amount of ad valorem taxes that a political
79	79	subdivision of this state other than a school district may impose on
80	80	the residence homesteads of persons who are disabled or elderly and
81	81	their surviving spouses."