Bill Text: TX HJR38 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Proposing a constitutional amendment to provide for an exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2021-03-01 - Referred to Ways & Means [HJR38 Detail]

Download: Texas-2021-HJR38-Introduced.html
  87R601 TJB-D
 
  By: Raymond H.J.R. No. 38
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to provide for an exemption
  from ad valorem taxation by certain political subdivisions of a
  portion of the market value of the residence homestead of the parent
  or guardian of a person who is disabled and who resides with the
  parent or guardian.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 1-b(b) and (c), Article VIII, Texas
  Constitution, are amended to read as follows:
         (b)  The governing body of any county, city, town, school
  district, or other political subdivision of the State may exempt by
  its own action not less than [Three Thousand Dollars (]$3,000[)] of
  the market value of residence homesteads of persons[, married or
  unmarried, including those living alone,] who are under a
  disability for purposes of payment of disability insurance benefits
  under Federal Old-Age, Survivors, and Disability Insurance or its
  successor, who are the parent or guardian of a person who is under a
  disability as provided by this subsection and who resides with the
  parent or guardian, or who are [of married or unmarried persons
  sixty-five (]65[)] years of age or older[, including those living
  alone,] from all ad valorem taxes thereafter levied by the
  political subdivision. As an alternative, upon receipt of a
  petition signed by twenty percent [(20%)] of the voters who voted in
  the last preceding election held by the political subdivision, the
  governing body of the subdivision shall call an election to
  determine by majority vote whether an amount not less than [Three
  Thousand Dollars (]$3,000[)] as provided in the petition, of the
  market value of residence homesteads of persons who are disabled,
  who are the parent or guardian of a person who is disabled and who
  resides with the parent or guardian, [persons] or who are [of
  persons sixty-five (]65[)] years of age or over shall be exempt from
  ad valorem taxes thereafter levied by the political subdivision. A
  person who is [An] eligible for more than one exemption under this
  subsection [disabled person who is sixty-five (65) years of age or
  older] may [not] receive only one of the [both] exemptions from the
  same political subdivision in the same year and [but] may choose
  which exemption to receive provided that [either if] the
  subdivision has adopted that exemption [both]. Where any ad valorem
  tax has theretofore been pledged for the payment of any debt, the
  taxing officers of the political subdivision shall have authority
  to continue to levy and collect the tax against the homestead
  property at the same rate as the tax so pledged until the debt is
  discharged, if the cessation of the levy would impair the
  obligation of the contract by which the debt was created.
         (c)  The amount of $25,000 of the market value of the
  residence homestead of an [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, of a person who is the parent or guardian 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, for parents or guardians of a
  person who is disabled and who resides with the parents or
  guardians, and for persons 65 years of age or older on economic
  need. A person who is [An] eligible for more than one exemption
  under this subsection as a disabled person, a parent or guardian of
  a person who is disabled, or a person who is 65 years of age or older
  may [not] receive only one of the [both] exemptions from a school
  district and [but] may choose which exemption to receive
  [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 person, parent or guardian of a person who is
  disabled, or elderly person may receive both the additional
  exemption for the disabled, parent or guardian of a person who is
  disabled, and elderly [and disabled] authorized by this subsection
  and any exemption for the disabled, parent or guardian of a person
  who is disabled, or 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.
         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, to provide for an exemption from ad valorem
  taxation by certain political subdivisions of a portion of the
  market value of the residence homestead of the parent or guardian of
  a person who is disabled and who resides with the parent or
  guardian.
         (b)  The amendments to Sections 1-b(b) and (c), Article VIII,
  of this constitution take effect January 1, 2022, and apply 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 to provide for an
  exemption from ad valorem taxation by certain political
  subdivisions of a portion of the market value of the residence
  homestead of the parent or guardian of a person who is disabled and
  who resides with the parent or guardian."
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