Bill Text: TX HJR191 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Proposing a constitutional amendment to exempt from ad valorem taxation 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HJR191 Detail]

Download: Texas-2023-HJR191-Introduced.html
  88R13268 SHH-D
 
  By: Jones of Harris H.J.R. No. 191
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to exempt from ad valorem
  taxation 50 percent of the appraised value of the residence
  homestead of a person who has received a residence homestead
  exemption on the property for at least the preceding 10 years.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-b, Article VIII, Texas Constitution,
  is amended by adding Subsection (y) to read as follows:
         (y)  A person is entitled to an exemption from ad valorem
  taxation of 50 percent of the appraised value of the person's
  residence homestead if the person has received an exemption under
  this section for that residence homestead for at least the
  preceding 10 years.  Where ad valorem tax of a political subdivision
  has previously been pledged for the payment of debt, the taxing
  officers of the political subdivision may continue to levy and
  collect the tax against the value of residence 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. The legislature
  by general law may prescribe procedures for the administration of
  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 88th Legislature,
  Regular Session, 2023, to exempt from ad valorem taxation 50
  percent of the appraised value of the residence homestead of a
  person who has received a residence homestead exemption for the
  property for at least the preceding 10 years.
         (b)  Section 1-b(y), Article VIII, of this constitution
  takes effect January 1, 2024.
         (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 to exempt from ad
  valorem taxation 50 percent of the appraised value of the residence
  homestead of a person who has received a residence homestead
  exemption for the property for at least the preceding 10 years."
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