| 1 | 1 | | 89R4930 LHC-D |
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| 2 | 2 | | By: Morales of Harris H.J.R. No. 55 |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment to increase the amount of the |
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| 9 | 9 | | exemption of residence homesteads from ad valorem taxation by a |
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| 10 | 10 | | school district. |
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| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 1-b(c), Article VIII, Texas |
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| 13 | 13 | | Constitution, is amended to read as follows: |
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| 14 | 14 | | (c) The amount of $200,000 [$100,000] of the market value of |
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| 15 | 15 | | the residence homestead of a married or unmarried adult, including |
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| 16 | 16 | | one living alone, is exempt from ad valorem taxation for general |
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| 17 | 17 | | elementary and secondary public school purposes. The legislature |
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| 18 | 18 | | by general law may provide that all or part of the exemption does |
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| 19 | 19 | | not apply to a district or political subdivision that imposes ad |
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| 20 | 20 | | valorem taxes for public education purposes but is not the |
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| 21 | 21 | | principal school district providing general elementary and |
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| 22 | 22 | | secondary public education throughout its territory. In addition |
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| 23 | 23 | | to this exemption, the legislature by general law may exempt an |
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| 24 | 24 | | amount not to exceed $10,000 of the market value of the residence |
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| 25 | 25 | | homestead of a person who is disabled as defined in Subsection (b) |
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| 26 | 26 | | of this section and of a person 65 years of age or older from ad |
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| 27 | 27 | | valorem taxation for general elementary and secondary public school |
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| 28 | 28 | | purposes. The legislature by general law may base the amount of and |
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| 29 | 29 | | condition eligibility for the additional exemption authorized by |
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| 30 | 30 | | this subsection for disabled persons and for persons 65 years of age |
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| 31 | 31 | | or older on economic need. An eligible disabled person who is 65 |
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| 32 | 32 | | years of age or older may not receive both exemptions from a school |
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| 33 | 33 | | district but may choose either. An eligible person is entitled to |
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| 34 | 34 | | receive both the exemption required by this subsection for all |
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| 35 | 35 | | residence homesteads and any exemption adopted pursuant to |
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| 36 | 36 | | Subsection (b) of this section, but the legislature shall provide |
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| 37 | 37 | | by general law whether an eligible disabled or elderly person may |
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| 38 | 38 | | receive both the additional exemption for the elderly and disabled |
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| 39 | 39 | | authorized by this subsection and any exemption for the elderly or |
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| 40 | 40 | | disabled adopted pursuant to Subsection (b) of this section. Where |
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| 41 | 41 | | ad valorem tax has previously been pledged for the payment of debt, |
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| 42 | 42 | | the taxing officers of a school district may continue to levy and |
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| 43 | 43 | | collect the tax against the value of homesteads exempted under this |
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| 44 | 44 | | subsection until the debt is discharged if the cessation of the levy |
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| 45 | 45 | | would impair the obligation of the contract by which the debt was |
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| 46 | 46 | | created. The legislature shall provide for formulas to protect |
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| 47 | 47 | | school districts against all or part of the revenue loss incurred by |
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| 48 | 48 | | the implementation of this subsection, Subsection (d) of this |
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| 49 | 49 | | section, and Section 1-d-1 of this article. The legislature by |
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| 50 | 50 | | general law may define residence homestead for purposes of this |
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| 51 | 51 | | section. |
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| 52 | 52 | | SECTION 2. The following temporary provision is added to |
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| 53 | 53 | | the Texas Constitution: |
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| 54 | 54 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 55 | 55 | | to the constitutional amendment proposed by the 89th Legislature, |
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| 56 | 56 | | Regular Session, 2025, to increase the amount of the exemption of |
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| 57 | 57 | | residence homesteads from ad valorem taxation by a school district. |
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| 58 | 58 | | (b) The amendment to Section 1-b(c), Article VIII, of this |
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| 59 | 59 | | constitution takes effect for the tax year beginning January 1, |
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| 60 | 60 | | 2026. |
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| 61 | 61 | | (c) This temporary provision expires January 1, 2027. |
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| 62 | 62 | | SECTION 3. This proposed constitutional amendment shall be |
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| 63 | 63 | | submitted to the voters at an election to be held November 4, |
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| 64 | 64 | | 2025. The ballot shall be printed to permit voting for or against |
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| 65 | 65 | | the proposition: "The constitutional amendment to increase the |
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| 66 | 66 | | amount of the exemption of residence homesteads from ad valorem |
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| 67 | 67 | | taxation by a school district." |
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