Bill Text: TX HJR14 | 2021 | 87th Legislature 3rd Special Session | Introduced


Bill Title: Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district and to reduce the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2021-09-27 - Referred to Ways & Means [HJR14 Detail]

Download: Texas-2021-HJR14-Introduced.html
  87S30297 CJC/KJE-F
 
  By: Zwiener H.J.R. No. 14
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to increase the amount of the
  exemption of residence homesteads from ad valorem taxation by a
  school district and to reduce the amount of the limitation on school
  district ad valorem taxes imposed on the residence homesteads of
  the elderly or disabled to reflect the increased exemption amount.
         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 $50,000 [$25,000] 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 $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.  (a)  This section takes effect only if the
  constitutional amendment proposed by H.J.R. No. 125, 87th
  Legislature, Regular Session, 2021, is approved by the voters. If
  that amendment is not approved by the voters, this section has no
  effect.
         (b)  Section 1-b(d), Article VIII, Texas Constitution, is
  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 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 2022 tax year or an earlier tax year, the legislature shall
  provide for a reduction in the amount of the limitation for the 2023
  tax year and subsequent tax years in an amount equal to $25,000
  multiplied by the 2023 tax rate for general elementary and
  secondary public school purposes applicable to the residence
  homestead.
         SECTION 3.  (a)  This section takes effect only if the
  constitutional amendment proposed by H.J.R. No. 125, 87th
  Legislature, Regular Session, 2021, is not approved by the voters.
  If that amendment is approved by the voters, this section has no
  effect.
         (b)  Section 1-b(d), Article VIII, Texas Constitution, is
  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 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 65 years of age or
  older 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 2022 tax year or an earlier tax
  year, the legislature shall provide for a reduction in the amount of
  the limitation for the 2023 tax year and subsequent tax years in an
  amount equal to $25,000 multiplied by the 2023 tax rate for general
  elementary and secondary public school purposes applicable to the
  residence homestead.
         SECTION 4.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) This temporary provision applies
  to the constitutional amendment proposed by the 87th Legislature,
  3rd Called Session, 2021, to increase the amount of the exemption of
  residence homesteads from ad valorem taxation by a school district
  and to reduce the amount of the limitation on school district ad
  valorem taxes imposed on the residence homesteads of the elderly or
  disabled to reflect the increased exemption amount.
         (b)  The amendments to Sections 1-b(c) and (d), Article VIII,
  of this constitution take effect for the tax year beginning January
  1, 2023.
         (c)  This temporary provision expires January 1, 2024.
         SECTION 5.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 8, 2022.  
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment to increase the amount
  of the exemption of residence homesteads from ad valorem taxation
  by a school district and to reduce the amount of the limitation on
  school district ad valorem taxes imposed on the residence
  homesteads of the elderly or disabled to reflect the increased
  exemption amount."
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