Bill Text: TX HJR191 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Proposing a constitutional amendment to exempt from ad valorem taxation 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HJR191 Detail]
Download: Texas-2023-HJR191-Introduced.html
| 88R13268 SHH-D | ||
| By: Jones of Harris | H.J.R. No. 191 | |
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| proposing a constitutional amendment to exempt from ad valorem | ||
| taxation 50 percent of the appraised value of the residence | ||
| homestead of a person who has received a residence homestead | ||
| exemption on the property for at least the preceding 10 years. | ||
| 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 (y) to read as follows: | ||
| (y) A person is entitled to an exemption from ad valorem | ||
| taxation of 50 percent of the appraised value of the person's | ||
| residence homestead if the person has received an exemption under | ||
| this section for that residence homestead for at least the | ||
| preceding 10 years. Where ad valorem tax of a political subdivision | ||
| has previously been pledged for the payment of debt, the taxing | ||
| officers of the political subdivision may continue to levy and | ||
| collect the tax against the value of residence 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. The legislature | ||
| by general law may prescribe procedures for the administration 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 exempt from ad valorem taxation 50 | ||
| percent of the appraised value of the residence homestead of a | ||
| person who has received a residence homestead exemption for the | ||
| property for at least the preceding 10 years. | ||
| (b) Section 1-b(y), Article VIII, of this constitution | ||
| takes effect January 1, 2024. | ||
| (c) This temporary provision expires January 1, 2025. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 7, 2023. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment to exempt from ad | ||
| valorem taxation 50 percent of the appraised value of the residence | ||
| homestead of a person who has received a residence homestead | ||
| exemption for the property for at least the preceding 10 years." | ||
