Bill Text: TX HJR19 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation by a school district for maintenance and operations purposes all or part of the appraised value of a residence homestead and to use state money to offset the resulting revenue loss to school districts.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-01 - Referred to Ways & Means [HJR19 Detail]
Download: Texas-2021-HJR19-Introduced.html
87R2492 SMT-D | ||
By: Stephenson | H.J.R. No. 19 |
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proposing a constitutional amendment authorizing the legislature | ||
to exempt from ad valorem taxation by a school district for | ||
maintenance and operations purposes all or part of the appraised | ||
value of a residence homestead and to use state money to offset the | ||
resulting revenue loss to school districts. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1-b, Article VIII, Texas Constitution, | ||
is amended by adding Subsections (d-2) and (s) to read as follows: | ||
(d-2) Notwithstanding Subsections (d) and (d-1) of this | ||
section, a general law enacted under Subsection (s) of this section | ||
may provide for the reduction of the amount of a limitation provided | ||
by Subsection (d) of this section as reduced under Subsection (d-1) | ||
of this section, if applicable, and applicable to a residence | ||
homestead for the tax year in which the general law takes effect to | ||
reflect any reduction from the preceding year in the tax rate for | ||
general elementary and secondary public school purposes applicable | ||
to the homestead. A general law enacted under Subsection (s) of | ||
this section may provide that, except as otherwise provided by | ||
Subsection (d) of this section, a limitation provided by Subsection | ||
(d) of this section as reduced under Subsection (d-1) of this | ||
section, if applicable, that is reduced under the general law | ||
continues to apply to the residence homestead in subsequent tax | ||
years until the limitation expires. | ||
(s) The legislature by general law may exempt from ad | ||
valorem taxation by a school district for maintenance and | ||
operations purposes all or part of the appraised value of the | ||
residence homestead of a married or unmarried adult, including one | ||
living alone. The legislature may provide for the use of state | ||
money for the purpose of protecting a school district against all or | ||
part of the revenue loss to the school district attributable to the | ||
exemption authorized by 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 87th Legislature, | ||
Regular Session, 2021, authorizing the legislature to exempt from | ||
ad valorem taxation by a school district for maintenance and | ||
operations purposes all or part of the appraised value of a | ||
residence homestead and to use state money to offset the resulting | ||
revenue loss to school districts. | ||
(b) Section 1-b(s), Article VIII, of this constitution | ||
takes effect January 1, 2022, and applies only to a tax year | ||
beginning on or after that date. | ||
(c) This temporary provision expires January 1, 2023. | ||
SECTION 3. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 2, 2021. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment authorizing the | ||
legislature to exempt from ad valorem taxation by a school district | ||
for maintenance and operations purposes all or part of the | ||
appraised value of a residence homestead and to use state money to | ||
offset the resulting revenue loss to school districts." |