Bill Text: TX HJR13 | 2023 | 88th Legislature 2nd Special Session | Introduced
Bill Title: Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a percentage, whichever is greater, of the market value of a residence homestead and providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed for those purposes on the homestead of a person who is elderly or disabled to reflect increases in the exemption amount.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2023-06-30 - Filed [HJR13 Detail]
Download: Texas-2023-HJR13-Introduced.html
| By: Schofield | H.J.R. No. 13 | |
|
|
||
| proposing a constitutional amendment providing for an exemption | ||
| from ad valorem taxation for public school purposes of a dollar | ||
| amount or a percentage, whichever is greater, of the market value of | ||
| a residence homestead and providing for an adjustment of the | ||
| limitation on the total amount of ad valorem taxes that may be | ||
| imposed for those purposes on the homestead of a person who is | ||
| elderly or disabled to reflect increases in the exemption amount. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Sections 1-b(c) and (d), Article VIII, Texas | ||
| Constitution, are amended to read as follows: | ||
| (c) The amount of $40,000 of the market value of the | ||
| residence homestead of a married or unmarried adult, including one | ||
| living alone, or 26.7 percent of the market value of the residence | ||
| homestead, whichever is greater, 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 $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. | ||
| (d) Except as otherwise provided by this subsection, if a | ||
| person receives a residence homestead exemption prescribed by | ||
| Subsection (c) of this section for homesteads of persons who are 65 | ||
| years of age or older or who are disabled, the total amount of ad | ||
| valorem taxes imposed on that homestead for general elementary and | ||
| secondary public school purposes may not be increased while it | ||
| remains the residence homestead of that person or that person's | ||
| spouse who receives the exemption. If a person who is 65 years of | ||
| age or older or who is disabled dies in a year in which the person | ||
| received the exemption, the total amount of ad valorem taxes | ||
| imposed on the homestead for general elementary and secondary | ||
| public school purposes may not be increased while it remains the | ||
| residence homestead of that person's surviving spouse if the spouse | ||
| is 55 years of age or older at the time of the person's death, | ||
| subject to any exceptions provided by general law. The | ||
| legislature, by general law, may provide for the transfer of all or | ||
| a proportionate amount of a limitation provided by this subsection | ||
| for a person who qualifies for the limitation and establishes a | ||
| different residence homestead. However, taxes otherwise limited by | ||
| this subsection may be increased to the extent the value of the | ||
| homestead is increased by improvements other than repairs or | ||
| improvements made to comply with governmental requirements and | ||
| except as may be consistent with the transfer of a limitation under | ||
| this subsection. For a residence homestead subject to the | ||
| limitation provided by this subsection in the 1996 tax year or an | ||
| earlier tax year, the legislature shall provide for a reduction in | ||
| the amount of the limitation for the 1997 tax year and subsequent | ||
| tax years in an amount equal to $10,000 multiplied by the 1997 tax | ||
| rate for general elementary and secondary public school purposes | ||
| applicable to the residence homestead. For a residence homestead | ||
| subject to the limitation provided by this subsection in the 2014 | ||
| tax year or an earlier tax year, the legislature shall provide for a | ||
| reduction in the amount of the limitation for the 2015 tax year and | ||
| subsequent tax years in an amount equal to $10,000 multiplied by the | ||
| 2015 tax rate for general elementary and secondary public school | ||
| purposes applicable to the residence homestead. For a residence | ||
| homestead subject to the limitation provided by this subsection in | ||
| the 2021 tax year or an earlier tax year, the legislature shall | ||
| provide for a reduction in the amount of the limitation for the 2024 | ||
| tax year and subsequent tax years in an amount equal to $15,000 | ||
| multiplied by the 2022 tax rate for general elementary and | ||
| secondary public school purposes applicable to the residence | ||
| homestead. For a residence homestead subject to the limitation | ||
| provided by this subsection in the 2023 tax year or an earlier tax | ||
| year that has a market value in the 2024 tax year of more than | ||
| $149,813, the legislature shall provide for a reduction in the | ||
| amount of the limitation for the 2024 tax year and subsequent tax | ||
| years in an amount equal to the amount computed by subtracting | ||
| $40,000 from an amount equal to 26.7 percent of the market value of | ||
| the homestead in the 2024 tax year and multiplying that amount by | ||
| the 2024 tax rate for general elementary and secondary public | ||
| school purposes applicable to the residence homestead. | ||
| 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, providing for an exemption from ad valorem | ||
| taxation for public school purposes of a dollar amount or a | ||
| percentage, whichever is greater, of the market value of a | ||
| residence homestead and providing for an adjustment of the | ||
| limitation on the total amount of ad valorem taxes that may be | ||
| imposed for those purposes on the homestead of a person who is | ||
| elderly or disabled to reflect increases in the exemption amount. | ||
| (b) The amendment to Sections 1-b(c) and (d), Article VIII, | ||
| of this constitution takes effect January 1, 2024, and applies only | ||
| to a tax year beginning on or after that date. | ||
| (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 providing for an | ||
| exemption from ad valorem taxation for public school purposes of | ||
| $40,000 or 26.7 percent, whichever is greater, of the market value | ||
| of a residence homestead and providing for an adjustment of the | ||
| limitation on the total amount of ad valorem taxes that may be | ||
| imposed for those purposes on the homestead of a person who is | ||
| elderly or disabled to reflect increases in the exemption amount." | ||
