By: Wilson H.J.R. No. 73
A JOINT RESOLUTION
proposing a constitutional amendment to authorize a limitation on
the total amount of ad valorem taxes that a political subdivision
other than a school district, county, municipality, or junior
college district may impose on the residence homesteads of certain
low-income persons who are disabled or elderly and their surviving
spouses.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b, Article VIII, Texas Constitution,
is amended by adding Subsection (h-1) to read as follows:
(h-1) The governing body of a political subdivision other
than a school district, county, city or town, or junior college
district by official action may provide that if a person of limited
financial means who is disabled or is 65 years of age or older
receives a residence homestead exemption prescribed or authorized
by this section, the total amount of ad valorem taxes imposed on
that homestead by the political subdivision may not be increased
while the homestead remains the residence homestead of that person
or that person's spouse if the spouse is of limited financial means
and is disabled or is 65 years of age or older and receives a
residence homestead exemption on the homestead. As an alternative,
on receipt of a petition signed by five percent of the registered
voters of the political subdivision, the governing body of the
political subdivision shall call an election to determine by
majority vote whether to establish a tax limitation provided by
this subsection. If a political subdivision establishes a tax
limitation provided by this subsection and a person of limited
financial means who is disabled or is 65 years of age or older dies
in a year in which the person received a residence homestead
exemption, the total amount of ad valorem taxes imposed on the
homestead by the political subdivision may not be increased while
the homestead remains the residence homestead of that person's
surviving spouse if the spouse is of limited financial means and is
55 years of age or older at the time of the person's death, subject
to any exceptions provided by general law. The legislature, by
general law, may provide for the transfer of all or a proportionate
amount of a tax limitation provided by this subsection for a person
who qualifies for the limitation and establishes a different
residence homestead located in the same political subdivision. A
political subdivision that establishes a tax limitation under this
subsection must comply with a law providing for the transfer of the
limitation, even if the legislature enacts the law subsequent to
the establishment by the political subdivision of the limitation.
Taxes otherwise limited by a political subdivision under this
subsection may be increased to the extent the value of the homestead
is increased by improvements other than repairs and other than
improvements made to comply with governmental requirements and
except as may be consistent with the transfer of a tax limitation
under a law authorized by this subsection. The governing body of a
political subdivision may not repeal or rescind a tax limitation
established under this subsection. The legislature by general law
may prescribe the method for determining whether a person is of
limited financial means for purposes of this subsection.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 88th Legislature,
Regular Session, 2023, to authorize a limitation on the total
amount of ad valorem taxes that a political subdivision other than a
school district, county, municipality, or junior college district
may impose on the residence homesteads of certain low-income
persons who are disabled or elderly and their surviving spouses.
(b) Section 1-b(h-1), Article VIII, of this constitution,
as added by the amendment, takes effect January 1, 2026.
(c) This temporary provision expires January 1, 2027.
SECTION 3. 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 to authorize a
limitation on the total amount of ad valorem taxes that a political
subdivision other than a school district, county, municipality, or
junior college district may impose on the residence homesteads of
certain low-income persons who are disabled or elderly and their
surviving spouses."