89R23395 LHC-D
By: Bettencourt S.J.R. No. 85
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to increase the amount of the exemption from ad valorem taxation by
a school district of the market value of the residence homestead of
a person who is elderly or disabled.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-b(c), Article VIII, Texas
Constitution, is amended to read as follows:
(c) The amount of $100,000 of the market value of the
residence homestead of a married or unmarried adult, including one
living alone, is exempt from ad valorem taxation for general
elementary and secondary public school purposes. The legislature
by general law may provide that all or part of the exemption does
not apply to a district or political subdivision that imposes ad
valorem taxes for public education purposes but is not the
principal school district providing general elementary and
secondary public education throughout its territory. In addition
to this exemption, the legislature by general law may exempt an
amount not to exceed $60,000 [$10,000] of the market value of the
residence homestead of a person who is disabled as defined in
Subsection (b) of this section and of a person 65 years of age or
older from ad valorem taxation for general elementary and secondary
public school purposes. The legislature by general law may base the
amount of and condition eligibility for the additional exemption
authorized by this subsection for disabled persons and for persons
65 years of age or older on economic need. An eligible disabled
person who is 65 years of age or older may not receive both
exemptions from a school district but may choose either. An
eligible person is entitled to receive both the exemption required
by this subsection for all residence homesteads and any exemption
adopted pursuant to Subsection (b) of this section, but the
legislature shall provide by general law whether an eligible
disabled or elderly person may receive both the additional
exemption for the elderly and disabled authorized by this
subsection and any exemption for the elderly or disabled adopted
pursuant to Subsection (b) of this section. Where ad valorem tax
has previously been pledged for the payment of debt, the taxing
officers of a school district may continue to levy and collect the
tax against the value of homesteads exempted under this subsection
until the debt is discharged if the cessation of the levy would
impair the obligation of the contract by which the debt was created.
The legislature shall provide for formulas to protect school
districts against all or part of the revenue loss incurred by the
implementation of this subsection, Subsection (d) of this section,
and Section 1-d-1 of this article. The legislature by general law
may define residence homestead for purposes of this section.
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 89th Legislature,
Regular Session, 2025, authorizing the legislature to increase the
amount of the exemption from ad valorem taxation by a school
district of the market value of the residence homestead of a person
who is elderly or disabled.
(b) The amendment to Section 1-b(c), Article VIII, of this
constitution takes effect for the tax year beginning January 1,
2025.
(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 authorizing the
legislature to increase the amount of the exemption from ad valorem
taxation by a school district of the market value of the residence
homestead of a person who is elderly or disabled."