Bill Text: TX HJR25 | 2021 | 87th Legislature 1st Special Session | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-07-17 - Filed [HJR25 Detail]
Download: Texas-2021-HJR25-Introduced.html
| 87S10215 CJC-D | ||
| By: Wilson | H.J.R. No. 25 | |
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| 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 [ |
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| who is disabled or is 65 [ |
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| 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 [ |
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| remains the residence homestead of that person or that person's | ||
| spouse who is disabled or is 65 [ |
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| older and receives a residence homestead exemption on the | ||
| homestead. As an alternative, on receipt of a petition signed by | ||
| five percent [ |
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| subdivision [ |
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| majority vote whether to establish a tax limitation provided by | ||
| this subsection. If a political subdivision [ |
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| provided by this subsection and a [ |
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| or is 65 [ |
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| 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 [ |
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| residence homestead of that person's surviving spouse if the spouse | ||
| is 55 [ |
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| 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 [ |
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| [ |
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| 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 [ |
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| limited by a political subdivision [ |
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| 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 [ |
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| 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, | ||
| 1st 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, 2022. | ||
| (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 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." | ||
