89R3282 TJB-D
By: Noble, Bernal, Meyer, Hull, Manuel H.J.R. No. 72
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of a portion of
the market value of a property that is the primary residence of an
adult who has an intellectual or developmental disability and who
must be related to the owner or trustee of the property within a
certain degree by consanguinity.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-b-1 to read as follows:
Sec. 1-b-1. (a) The legislature by general law may exempt
from ad valorem taxation a portion of the market value of the real
property a person owns that is the primary residence of an adult who
has an intellectual or developmental disability and who must be
related to the owner or trustee of the property within the third
degree by consanguinity.
(b) The portion of the market value of real property
authorized to be exempted under Subsection (a) of this section is
equal to the amount of the exemption provided by Section 1-b(c) of
this article applicable to the residence homestead of a married or
unmarried adult, including one living alone.
(c) The legislature may define "developmental disability"
and "intellectual disability" for purposes of this section.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to provide for an exemption from ad valorem taxation of
a portion of the market value of a property that is the primary
residence of an adult who has an intellectual or developmental
disability and who must be related to the owner or trustee of the
property within a certain degree by consanguinity."