Bill Text: TX HJR43 | 2023-2024 | 88th 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 - Dead) 2023-02-28 - Referred to Ways & Means [HJR43 Detail]

Download: Texas-2023-HJR43-Introduced.html

---

88R2656 TJB-D
By: Raymond H.J.R. No. 43

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 $40,000 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 who resides with the parent or guardian, 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 88th Legislature,
Regular Session, 2023, 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, 2024, and apply only to
a tax year beginning on or after that date.
(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 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."