87S20562 CJC-D
	By: Wilson	H.J.R. No. 19

	A JOINT RESOLUTION
	proposing a constitutional amendment to authorize a political
	subdivision other than a school district to establish a limitation
	on the amount of ad valorem taxes that the political subdivision may
	impose on the residence homesteads of persons who are disabled or
	elderly and their surviving spouses.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 1-b(h), Article VIII, Texas
	Constitution, is amended to read as follows:
	(h)  The governing body of a political subdivision of this
	state other than a school [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 65 [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 political subdivision [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 is 65 [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 political
	subdivision [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 political subdivision [county, a city or
	town, or a junior college district] establishes a tax limitation
	provided by this subsection and a [disabled] person who is disabled
	or is 65 [a person sixty-five (65)] years of age or older dies in a
	year in which the person received a residence homestead exemption,
	the total amount of ad valorem taxes imposed on the homestead by the
	political subdivision [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 55 [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
	political subdivision [county, within the same city or town, or
	within the same junior college district]. A political subdivision
	[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 political
	subdivision's [county's, the city's or town's, or the junior college
	district's] establishment of the limitation. Taxes otherwise
	limited by a political subdivision [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 political subdivision [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 87th Legislature,
	2nd Called Session, 2021, to authorize a political subdivision
	other than a school district to establish a limitation on the amount
	of ad valorem taxes the political subdivision may impose on the
	residence homesteads of persons who are disabled or elderly and
	their surviving spouses.
	(b)  The amendment to Section 1-b(h), Article VIII, of this
	constitution takes effect January 1, 2023.
	(c)  This temporary provision expires January 1, 2024.
	SECTION 3.  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 authorize a
	political subdivision other than a school district to establish a
	limitation on the amount of ad valorem taxes that the political
	subdivision may impose on the residence homesteads of persons who
	are disabled or elderly and their surviving spouses."