| 1 | 1 | | 89R23395 LHC-D |
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| 2 | 2 | | By: Bettencourt S.J.R. No. 85 |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment authorizing the legislature |
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| 9 | 9 | | to increase the amount of the exemption from ad valorem taxation by |
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| 10 | 10 | | a school district of the market value of the residence homestead of |
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| 11 | 11 | | a person who is elderly or disabled. |
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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(c), Article VIII, Texas |
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| 14 | 14 | | Constitution, is amended to read as follows: |
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| 15 | 15 | | (c) The amount of $100,000 of the market value of the |
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| 16 | 16 | | residence homestead of a married or unmarried adult, including one |
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| 17 | 17 | | living alone, is exempt from ad valorem taxation for general |
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| 18 | 18 | | elementary and secondary public school purposes. The legislature |
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| 19 | 19 | | by general law may provide that all or part of the exemption does |
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| 20 | 20 | | not apply to a district or political subdivision that imposes ad |
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| 21 | 21 | | valorem taxes for public education purposes but is not the |
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| 22 | 22 | | principal school district providing general elementary and |
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| 23 | 23 | | secondary public education throughout its territory. In addition |
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| 24 | 24 | | to this exemption, the legislature by general law may exempt an |
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| 25 | 25 | | amount not to exceed $60,000 [$10,000] of the market value of the |
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| 26 | 26 | | residence homestead of a person who is disabled as defined in |
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| 27 | 27 | | Subsection (b) of this section and of a person 65 years of age or |
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| 28 | 28 | | older from ad valorem taxation for general elementary and secondary |
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| 29 | 29 | | public school purposes. The legislature by general law may base the |
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| 30 | 30 | | amount of and condition eligibility for the additional exemption |
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| 31 | 31 | | authorized by this subsection for disabled persons and for persons |
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| 32 | 32 | | 65 years of age or older on economic need. An eligible disabled |
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| 33 | 33 | | person who is 65 years of age or older may not receive both |
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| 34 | 34 | | exemptions from a school district but may choose either. An |
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| 35 | 35 | | eligible person is entitled to receive both the exemption required |
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| 36 | 36 | | by this subsection for all residence homesteads and any exemption |
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| 37 | 37 | | adopted pursuant to Subsection (b) of this section, but the |
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| 38 | 38 | | legislature shall provide by general law whether an eligible |
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| 39 | 39 | | disabled or elderly person may receive both the additional |
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| 40 | 40 | | exemption for the elderly and disabled authorized by this |
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| 41 | 41 | | subsection and any exemption for the elderly or disabled adopted |
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| 42 | 42 | | pursuant to Subsection (b) of this section. Where ad valorem tax |
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| 43 | 43 | | has previously been pledged for the payment of debt, the taxing |
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| 44 | 44 | | officers of a school district may continue to levy and collect the |
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| 45 | 45 | | tax against the value of homesteads exempted under this subsection |
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| 46 | 46 | | until the debt is discharged if the cessation of the levy would |
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| 47 | 47 | | impair the obligation of the contract by which the debt was created. |
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| 48 | 48 | | The legislature shall provide for formulas to protect school |
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| 49 | 49 | | districts against all or part of the revenue loss incurred by the |
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| 50 | 50 | | implementation of this subsection, Subsection (d) of this section, |
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| 51 | 51 | | and Section 1-d-1 of this article. The legislature by general law |
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| 52 | 52 | | may define residence homestead for purposes of this section. |
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| 53 | 53 | | SECTION 2. The following temporary provision is added to |
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| 54 | 54 | | the Texas Constitution: |
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| 55 | 55 | | TEMPORARY PROVISION. (a) This temporary provision applies to |
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| 56 | 56 | | the constitutional amendment proposed by the 89th Legislature, |
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| 57 | 57 | | Regular Session, 2025, authorizing the legislature to increase the |
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| 58 | 58 | | amount of the exemption from ad valorem taxation by a school |
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| 59 | 59 | | district of the market value of the residence homestead of a person |
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| 60 | 60 | | who is elderly or disabled. |
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| 61 | 61 | | (b) The amendment to Section 1-b(c), Article VIII, of this |
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| 62 | 62 | | constitution takes effect for the tax year beginning January 1, |
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| 63 | 63 | | 2025. |
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| 64 | 64 | | (c) This temporary provision expires January 1, 2027. |
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| 65 | 65 | | SECTION 3. This proposed constitutional amendment shall be |
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| 66 | 66 | | submitted to the voters at an election to be held November 4, 2025. |
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| 67 | 67 | | The ballot shall be printed to permit voting for or against the |
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| 68 | 68 | | proposition: "The constitutional amendment authorizing the |
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| 69 | 69 | | legislature to increase the amount of the exemption from ad valorem |
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| 70 | 70 | | taxation by a school district of the market value of the residence |
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| 71 | 71 | | homestead of a person who is elderly or disabled." |
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