Texas 2025 - 89th Regular

Texas House Bill HJR73 Compare Versions

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

Old	New	Differences
1	1	By: Wilson H.J.R. No. 73
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6	6	A JOINT RESOLUTION
7	7	proposing a constitutional amendment to authorize a limitation on
8	8	the total amount of ad valorem taxes that a political subdivision
9	9	other than a school district, county, municipality, or junior
10	10	college district may impose on the residence homesteads of certain
11	11	low-income persons who are disabled or elderly and their surviving
12	12	spouses.
13	13	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
15	15	is amended by adding Subsection (h-1) to read as follows:
16	16	(h-1) The governing body of a political subdivision other
17	17	than a school district, county, city or town, or junior college
18	18	district by official action may provide that if a person of limited
19	19	financial means who is disabled or is 65 years of age or older
20	20	receives a residence homestead exemption prescribed or authorized
21	21	by this section, the total amount of ad valorem taxes imposed on
22	22	that homestead by the political subdivision may not be increased
23	23	while the homestead remains the residence homestead of that person
24	24	or that person's spouse if the spouse is of limited financial means
25	25	and is disabled or is 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 of the registered
28	28	voters of the political subdivision, the governing body of the
29	29	political subdivision shall call an election to determine by
30	30	majority vote whether to establish a tax limitation provided by
31	31	this subsection. If a political subdivision establishes a tax
32	32	limitation provided by this subsection and a person of limited
33	33	financial means who is disabled or is 65 years of age or older dies
34	34	in a year in which the person received a residence homestead
35	35	exemption, the total amount of ad valorem taxes imposed on the
36	36	homestead by the political subdivision may not be increased while
37	37	the homestead remains the residence homestead of that person's
38	38	surviving spouse if the spouse is of limited financial means and is
39	39	55 years of age or older at the time of the person's death, subject
40	40	to any exceptions provided by general law. The legislature, by
41	41	general law, may provide for the transfer of all or a proportionate
42	42	amount of a tax limitation provided by this subsection for a person
43	43	who qualifies for the limitation and establishes a different
44	44	residence homestead located in the same political subdivision. A
45	45	political subdivision that establishes a tax limitation under this
46	46	subsection must comply with a law providing for the transfer of the
47	47	limitation, even if the legislature enacts the law subsequent to
48	48	the establishment by the political subdivision of the limitation.
49	49	Taxes otherwise limited by a political subdivision under this
50	50	subsection may be increased to the extent the value of the homestead
51	51	is increased by improvements other than repairs and other than
52	52	improvements made to comply with governmental requirements and
53	53	except as may be consistent with the transfer of a tax limitation
54	54	under a law authorized by this subsection. The governing body of a
55	55	political subdivision may not repeal or rescind a tax limitation
56	56	established under this subsection. The legislature by general law
57	57	may prescribe the method for determining whether a person is of
58	58	limited financial means for purposes of this subsection.
59	59	SECTION 2. The following temporary provision is added to
60	60	the Texas Constitution:
61	61	TEMPORARY PROVISION. (a) This temporary provision applies
62	62	to the constitutional amendment proposed by the 88th Legislature,
63	63	Regular Session, 2023, to authorize a limitation on the total
64	64	amount of ad valorem taxes that a political subdivision other than a
65	65	school district, county, municipality, or junior college district
66	66	may impose on the residence homesteads of certain low-income
67	67	persons who are disabled or elderly and their surviving spouses.
68	68	(b) Section 1-b(h-1), Article VIII, of this constitution,
69	69	as added by the amendment, takes effect January 1, 2026.
70	70	(c) This temporary provision expires January 1, 2027.
71	71	SECTION 3. This proposed constitutional amendment shall be
72	72	submitted to the voters at an election to be held November 4, 2025.
73	73	The ballot shall be printed to permit voting for or against the
74	74	proposition: "The constitutional amendment to authorize a
75	75	limitation on the total amount of ad valorem taxes that a political
76	76	subdivision other than a school district, county, municipality, or
77	77	junior college district may impose on the residence homesteads of
78	78	certain low-income persons who are disabled or elderly and their
79	79	surviving spouses."