| 1 | 1 | | 89R5397 DRS-D |
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| 2 | 2 | | By: Jones of Dallas H.J.R. No. 96 |
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| 4 | 4 | | |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment authorizing the commissioners |
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| 9 | 9 | | court of a county to adopt an exemption from ad valorem taxation by |
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| 10 | 10 | | the county of a portion, expressed as a dollar amount, of the |
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| 11 | 11 | | appraised value of an individual's residence homestead. |
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| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 1-b, Article VIII, Texas Constitution, |
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| 14 | 14 | | is amended by adding Subsection (e-1) to read as follows: |
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| 15 | 15 | | (e-1) The commissioners court of a county by official action |
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| 16 | 16 | | may exempt from ad valorem taxation by the county a portion, |
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| 17 | 17 | | expressed as a dollar amount, of the appraised value of the |
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| 18 | 18 | | residence homestead of an individual. The amount of the exemption |
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| 19 | 19 | | may not exceed $100,000. An eligible individual is entitled to |
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| 20 | 20 | | receive other applicable exemptions provided by law. Where ad |
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| 21 | 21 | | valorem tax has previously been pledged for the payment of debt, the |
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| 22 | 22 | | county may continue to levy and collect the tax against the value of |
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| 23 | 23 | | the homesteads exempted under this subsection until the debt is |
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| 24 | 24 | | discharged if the cessation of the levy would impair the obligation |
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| 25 | 25 | | of the contract by which the debt was created. |
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| 26 | 26 | | SECTION 2. The following temporary provision is added to |
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| 27 | 27 | | the Texas Constitution: |
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| 28 | 28 | | TEMPORARY PROVISION. (a) This temporary provision applies |
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| 29 | 29 | | to the constitutional amendment proposed by the 89th Legislature, |
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| 30 | 30 | | Regular Session, 2025, authorizing the commissioners court of a |
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| 31 | 31 | | county to adopt an exemption from ad valorem taxation by the county |
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| 32 | 32 | | of a portion, expressed as a dollar amount, of the appraised value |
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| 33 | 33 | | of an individual's residence homestead. |
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| 34 | 34 | | (b) The amendment to Section 1-b, Article VIII, of this |
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| 35 | 35 | | constitution takes effect beginning with the tax year that begins |
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| 36 | 36 | | January 1, 2026. |
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| 37 | 37 | | (c) This temporary provision expires January 1, 2027. |
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| 38 | 38 | | SECTION 3. This proposed constitutional amendment shall be |
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| 39 | 39 | | submitted to the voters at an election to be held November 4, 2025. |
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| 40 | 40 | | The ballot shall be printed to permit voting for or against the |
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| 41 | 41 | | proposition: "The constitutional amendment authorizing the |
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| 42 | 42 | | commissioners court of a county to adopt an exemption from ad |
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| 43 | 43 | | valorem taxation by the county of a portion, expressed as a dollar |
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| 44 | 44 | | amount, of the appraised value of an individual's residence |
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| 45 | 45 | | homestead." |
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