Bill Text: TX HJR2 | 2023 | 88th Legislature 2nd Special Session | Enrolled
Bill Title: Proposing a constitutional amendment to authorize the legislature to establish a temporary limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes; to increase the amount of the exemption from ad valorem taxation by a school district applicable to residence homesteads; to adjust the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in certain exemption amounts; to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations; and to authorize the legislature to provide for a four-year term of office for a member of the governing body of certain appraisal entities.
Spectrum: Moderate Partisan Bill (Republican 84-15)
Status: (Passed) 2023-07-14 - Filed with the Secretary of State [HJR2 Detail]
Download: Texas-2023-HJR2-Enrolled.html
H.J.R. No. 2 |
|
||
proposing a constitutional amendment to authorize the legislature | ||
to establish a temporary limit on the maximum appraised value of | ||
real property other than a residence homestead for ad valorem tax | ||
purposes; to increase the amount of the exemption from ad valorem | ||
taxation by a school district applicable to residence homesteads; | ||
to adjust the amount of the limitation on school district ad valorem | ||
taxes imposed on the residence homesteads of the elderly or | ||
disabled to reflect increases in certain exemption amounts; to | ||
except certain appropriations to pay for ad valorem tax relief from | ||
the constitutional limitation on the rate of growth of | ||
appropriations; and to authorize the legislature to provide for a | ||
four-year term of office for a member of the governing body of | ||
certain appraisal entities. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1, Article VIII, Texas Constitution, is | ||
amended by adding Subsections (n) and (n-1) to read as follows: | ||
(n) This subsection does not apply to a residence homestead | ||
to which Subsection (i) of this section applies. Notwithstanding | ||
Subsections (a) and (b) of this section, the Legislature by general | ||
law may limit the maximum appraised value of real property for ad | ||
valorem tax purposes in a tax year to the lesser of the most recent | ||
market value of the property as determined by the appraisal entity | ||
or 120 percent, or a greater percentage, of the appraised value of | ||
the property for the preceding tax year. The general law enacted | ||
under this subsection may prescribe additional eligibility | ||
requirements for the limitation on appraised values authorized by | ||
this subsection. A limitation on appraised values authorized by | ||
this subsection: | ||
(1) takes effect as to a parcel of real property | ||
described by this subsection on the later of the effective date of | ||
the law imposing the limitation or January 1 of the tax year | ||
following the first tax year in which the owner owns the property on | ||
January 1; and | ||
(2) expires on January 1 of the tax year following the | ||
tax year in which the owner of the property ceases to own the | ||
property. | ||
(n-1) This subsection and Subsection (n) of this section | ||
expire December 31, 2026. | ||
SECTION 2. Sections 1-b(c) and (d), Article VIII, Texas | ||
Constitution, are amended to read as follows: | ||
(c) The amount of $100,000 [ |
||
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. | ||
(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 2021 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 $15,000 | ||
multiplied by the 2022 tax rate for general elementary and | ||
secondary public school purposes applicable to the residence | ||
homestead. Beginning with the 2023 tax year, for any tax year in | ||
which the amount of the exemption provided by Subsection (c) of this | ||
section applicable to the residence homestead of a married or | ||
unmarried adult, including one living alone, or the amount of the | ||
exemption provided by Subsection (c) of this section applicable to | ||
the residence homestead of a person who is disabled as defined by | ||
Subsection (b) of this section and of a person 65 years of age or | ||
older is increased, the legislature shall provide for a reduction | ||
for that tax year and subsequent tax years in the amount of the | ||
limitation provided by this subsection applicable to a residence | ||
homestead that was subject to the limitation in the tax year | ||
preceding the tax year in which the amount of the exemption is | ||
increased in an amount equal to the amount by which the amount of | ||
the exemption is increased multiplied by the tax rate for general | ||
elementary and secondary public school purposes applicable to the | ||
residence homestead for the tax year in which the amount of the | ||
exemption is increased. | ||
SECTION 3. Section 22, Article VIII, Texas Constitution, is | ||
amended by adding Subsection (a-1) to read as follows: | ||
(a-1) Appropriations from state tax revenues not dedicated | ||
by this constitution that are made for the purpose of paying for ad | ||
valorem tax relief as identified by the legislature by general law | ||
are not included as appropriations for purposes of determining | ||
whether the rate of growth of appropriations exceeds the limitation | ||
prescribed by Subsection (a) of this section. | ||
SECTION 4. Section 30, Article XVI, Texas Constitution, is | ||
amended by adding Subsection (e) to read as follows: | ||
(e) The Legislature by general law may provide that members | ||
of the governing body of an appraisal entity established in a county | ||
with a population of 75,000 or more serve terms not to exceed four | ||
years. | ||
SECTION 5. The following temporary provision is added to | ||
the Texas Constitution: | ||
TEMPORARY PROVISION. (a) This temporary provision applies | ||
to the constitutional amendment proposed by H.J.R. 2, 88th | ||
Legislature, 2nd Called Session, 2023. | ||
(b) The amendments to Section 1-b, Article VIII, of this | ||
constitution take effect for the tax year beginning January 1, | ||
2023. | ||
(c) The amendment to Section 22, Article VIII, of this | ||
constitution applies to appropriations made for the state fiscal | ||
biennium beginning September 1, 2023, and subsequent state fiscal | ||
bienniums. | ||
(d) This temporary provision expires January 1, 2025. | ||
SECTION 6. 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 provide for voting for or against the | ||
proposition: "The constitutional amendment to authorize the | ||
legislature to establish a temporary limit on the maximum appraised | ||
value of real property other than a residence homestead for ad | ||
valorem tax purposes; to increase the amount of the exemption from | ||
ad valorem taxation by a school district applicable to residence | ||
homesteads from $40,000 to $100,000; to adjust the amount of the | ||
limitation on school district ad valorem taxes imposed on the | ||
residence homesteads of the elderly or disabled to reflect | ||
increases in certain exemption amounts; to except certain | ||
appropriations to pay for ad valorem tax relief from the | ||
constitutional limitation on the rate of growth of appropriations; | ||
and to authorize the legislature to provide for a four-year term of | ||
office for a member of the board of directors of certain appraisal | ||
districts." | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.J.R. No. 2 was passed by the House on July | ||
13, 2023, by the following vote: Yeas 132, Nays 5, 0 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.J.R. No. 2 was passed by the Senate on July | ||
13, 2023, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
RECEIVED: _____________________ | ||
Date | ||
_____________________ | ||
Secretary of State |