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: Bipartisan Bill
Status: (Introduced - Dead) 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 |
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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 [ |
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the market value of residence homesteads of persons[ |
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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 [ |
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political subdivision. As an alternative, upon receipt of a | ||
petition signed by twenty percent [ |
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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 [ |
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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, [ |
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ad valorem taxes thereafter levied by the political subdivision. A | ||
person who is [ |
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subsection [ |
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same political subdivision in the same year and [ |
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which exemption to receive provided that [ |
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subdivision has adopted that exemption [ |
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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 [ |
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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 [ |
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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 [ |
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district and [ |
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[ |
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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 [ |
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and any exemption for the disabled, parent or guardian of a person | ||
who is disabled, or elderly [ |
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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." |