Texas 2025 - 89th Regular

Texas Senate Bill SJR26 Compare Versions

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

Old	New	Differences
1	1	89R359 SHH-D
2	2	By: Kolkhorst S.J.R. No. 26
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7	7	A JOINT RESOLUTION
8	8	proposing a constitutional amendment to authorize a political
9	9	subdivision other than a school district to establish a limitation
10	10	on the amount of ad valorem taxes that the political subdivision may
11	11	impose on the residence homesteads of persons who are disabled or
12	12	elderly and their surviving spouses.
13	13	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 1-b(h), Article VIII, Texas
15	15	Constitution, is amended to read as follows:
16	16	(h) The governing body of a political subdivision of this
17	17	state other than a school [a county, a city or town, or a junior
18	18	college] district by official action may provide that if a person
19	19	who is disabled or is 65 [sixty-five (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 [county, the city or
23	23	town, or the junior college district] may not be increased while it
24	24	remains the residence homestead of that person or that person's
25	25	spouse who is disabled or is 65 [sixty-five (65)] years of age or
26	26	older and receives a residence homestead exemption on the
27	27	homestead. As an alternative, on receipt of a petition signed by
28	28	five percent [(5%)] of the registered voters of the political
29	29	subdivision [county, the city or town, or the junior college
30	30	district], the governing body [of the county, the city or town, or
31	31	the junior college district] shall call an election to determine by
32	32	majority vote whether to establish a tax limitation provided by
33	33	this subsection. If a political subdivision [county, a city or
34	34	town, or a junior college district] establishes a tax limitation
35	35	provided by this subsection and a [disabled] person who is disabled
36	36	or is 65 [a person sixty-five (65)] years of age or older dies in a
37	37	year in which the person received a residence homestead exemption,
38	38	the total amount of ad valorem taxes imposed on the homestead by the
39	39	political subdivision [county, the city or town, or the junior
40	40	college district] may not be increased while it remains the
41	41	residence homestead of that person's surviving spouse if the spouse
42	42	is 55 [fifty-five (55)] years of age or older at the time of the
43	43	person's death, subject to any exceptions provided by general law.
44	44	The legislature, by general law, may provide for the transfer of all
45	45	or a proportionate amount of a tax limitation provided by this
46	46	subsection for a person who qualifies for the limitation and
47	47	establishes a different residence homestead within the same
48	48	political subdivision [county, within the same city or town, or
49	49	within the same junior college district]. A political subdivision
50	50	[county, a city or town, or a junior college district] that
51	51	establishes a tax limitation under this subsection must comply with
52	52	a law providing for the transfer of the limitation, even if the
53	53	legislature enacts the law subsequent to the political
54	54	subdivision's [county's, the city's or town's, or the junior college
55	55	district's] establishment of the limitation. Taxes otherwise
56	56	limited by a political subdivision [county, a city or town, or a
57	57	junior college district] under this subsection may be increased to
58	58	the extent the value of the homestead is increased by improvements
59	59	other than repairs and other than improvements made to comply with
60	60	governmental requirements and except as may be consistent with the
61	61	transfer of a tax limitation under a law authorized by this
62	62	subsection. The governing body of a political subdivision [county,
63	63	a city or town, or a junior college district] may not repeal or
64	64	rescind a tax limitation established under this subsection.
65	65	SECTION 2. The following temporary provision is added to
66	66	the Texas Constitution:
67	67	TEMPORARY PROVISION. (a) This temporary provision applies
68	68	to the constitutional amendment proposed by the 89th Legislature,
69	69	Regular Session, 2025, to authorize a political subdivision other
70	70	than a school district to establish a limitation on the amount of ad
71	71	valorem taxes that the political subdivision may impose on the
72	72	residence homesteads of persons who are disabled or elderly and
73	73	their surviving spouses.
74	74	(b) The amendment to Section 1-b(h), Article VIII, of this
75	75	constitution takes effect January 1, 2026.
76	76	(c) This temporary provision expires January 1, 2027.
77	77	SECTION 3. This proposed constitutional amendment shall be
78	78	submitted to the voters at an election to be held November 4, 2025.
79	79	The ballot shall be printed to permit voting for or against the
80	80	proposition: "The constitutional amendment to authorize a
81	81	political subdivision other than a school district to establish a
82	82	limitation on the amount of ad valorem taxes that the political
83	83	subdivision may impose on the residence homesteads of persons who
84	84	are disabled or elderly and their surviving spouses."