Bill Text: TX HJR139 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Proposing a constitutional amendment to revise the ad valorem tax limitations on residence homesteads of elderly and disabled persons and their surviving spouses to take into account certain residence homestead exemptions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-03-18 - Referred to Ways & Means [HJR139 Detail]
Download: Texas-2011-HJR139-Introduced.html
82R8528 ALL-D | ||
By: Schwertner | H.J.R. No. 139 |
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proposing a constitutional amendment to revise the ad valorem tax | ||
limitations on residence homesteads of elderly and disabled persons | ||
and their surviving spouses to take into account certain residence | ||
homestead exemptions. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 1-b(d) and (h), Article VIII, Texas | ||
Constitution, are amended to read as follows: | ||
(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 | ||
sixty-five (65) years of age or older or who are disabled, and the | ||
person also receives all or part of the $15,000 exemption | ||
prescribed by Subsection (c) of this section or the exemption | ||
authorized by Subsection (e) of this section, 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 exemptions necessary to qualify for a | ||
limitation provided by this subsection [ |
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sixty-five (65) years of age or older dies in a year in which the | ||
person received the exemptions necessary to qualify for a | ||
limitation provided by this subsection [ |
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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 fifty-five (55) years of age or | ||
older at the time of the person's death, subject to any exceptions | ||
provided by general law. If a person sixty-five (65) years of age | ||
or older dies in the first tax year the person qualified for the | ||
exemption prescribed by Subsection (c) of this section for | ||
homesteads of persons who are sixty-five (65) years of age or older | ||
or who are disabled and the person qualified for that exemption | ||
after the beginning of that first tax year, while that person's | ||
residence homestead remains the residence homestead of the person's | ||
surviving spouse, the surviving spouse is entitled to a limitation | ||
under this subsection on the residence homestead computed as if the | ||
person receiving the exemption had lived for the entire subsequent | ||
tax year and had qualified for a limitation provided by this | ||
subsection in that subsequent tax year, if the surviving spouse is | ||
fifty-five (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. | ||
(h) The governing body of a county, a city or town, or a | ||
junior college district by official action may provide that if a | ||
person who is disabled or is sixty-five (65) years of age or older | ||
receives a residence homestead exemption prescribed or authorized | ||
by this section, the total amount of ad valorem taxes imposed on | ||
that homestead by the county, the city or town, or the junior | ||
college district may not be increased while it remains the | ||
residence homestead of that person or that person's spouse who is | ||
disabled or sixty-five (65) years of age or older and receives a | ||
residence homestead exemption on the homestead. As an alternative, | ||
on receipt of a petition signed by five percent (5%) of the | ||
registered voters of the county, the city or town, or the junior | ||
college district, the governing body of the county, the city or | ||
town, or the junior college district shall call an election to | ||
determine by majority vote whether to establish a tax limitation | ||
provided by this subsection. If a county, a city or town, or a | ||
junior college district establishes a tax limitation provided by | ||
this subsection, to be entitled to receive the limitation, a person | ||
who receives an exemption prescribed or authorized by this section | ||
for persons who are disabled or sixty-five (65) years of age or | ||
older must also receive a residence homestead exemption prescribed | ||
or authorized by Subsection (a) or (e) of this section. A | ||
limitation received by that person shall be applied to the person's | ||
spouse who receives the exemptions necessary to qualify for a | ||
limitation provided by this subsection. If a county, a city or | ||
town, or a junior college district establishes a tax limitation | ||
provided by this subsection and a disabled person or a person | ||
sixty-five (65) years of age or older dies in a year in which the | ||
person received the exemptions necessary to qualify for a | ||
limitation provided by this subsection [ |
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homestead by the county, the city or town, or the junior college | ||
district may not be increased while it remains the residence | ||
homestead of that person's surviving spouse if the spouse is | ||
fifty-five (55) years of age or older at the time of the person's | ||
death, subject to any exceptions provided by general law. If a | ||
county, a city or town, or a junior college district establishes a | ||
tax limitation provided by this subsection, and a person who | ||
receives the exemption prescribed by Subsection (b) or (c) of this | ||
section for homesteads of persons who are sixty-five (65) years of | ||
age or older or who are disabled dies in the first tax year the | ||
person qualified for the exemption and the person qualified for the | ||
exemption after the beginning of that first tax year, while the | ||
person's residence homestead remains the residence homestead of the | ||
person's surviving spouse, the surviving spouse is entitled to a | ||
limitation under this section on the residence homestead computed | ||
as if the person receiving the exemption had lived for the entire | ||
subsequent tax year and had qualified for a limitation provided by | ||
this subsection in that subsequent tax year if the spouse is | ||
fifty-five (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 tax limitation provided by this | ||
subsection for a person who qualifies for the limitation and | ||
establishes a different residence homestead within the same county, | ||
within the same city or town, or within the same junior college | ||
district. A county, a city or town, or a junior college district | ||
that establishes a tax limitation under this subsection must comply | ||
with a law providing for the transfer of the limitation, even if the | ||
legislature enacts the law subsequent to the county's, the city's or | ||
town's, or the junior college district's establishment of the | ||
limitation. Taxes otherwise limited by a county, a city or town, or | ||
a junior college district under this subsection may be increased to | ||
the extent the value of the homestead is increased by improvements | ||
other than repairs and other than improvements made to comply with | ||
governmental requirements and except as may be consistent with the | ||
transfer of a tax limitation under a law authorized by this | ||
subsection. The governing body of a county, a city or town, or a | ||
junior college district may not repeal or rescind a tax limitation | ||
established under 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 82nd Legislature, | ||
Regular Session, 2011, to revise the ad valorem tax limitations on | ||
residence homesteads of elderly and disabled persons and their | ||
surviving spouses to take into account certain residence homestead | ||
exemptions. | ||
(b) The amendment to Sections 1-b(d) and (h), Article VIII, | ||
of this constitution takes effect January 1, 2012, and applies only | ||
to a tax year beginning on or after that date. | ||
(c) This temporary provision expires January 1, 2013. | ||
SECTION 3. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 8, 2011. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment to revise the ad | ||
valorem tax limitations on residence homesteads of elderly and | ||
disabled persons and their surviving spouses to take into account | ||
certain residence homestead exemptions." |