Bill Text: TX HJR51 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-07-31 - Referred to Ways & Means [HJR51 Detail]
Download: Texas-2017-HJR51-Introduced.html
85S10870 CJC-D | ||
By: Villalba | H.J.R. No. 51 |
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proposing a constitutional amendment establishing a limitation on | ||
the total amount of ad valorem taxes that taxing units may impose on | ||
the residence homesteads of individuals 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(d), Article VIII, Texas | ||
Constitution, is amended to read as follows: | ||
(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 by a political subdivision | ||
[ |
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not be increased while the homestead [ |
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homestead of that person or that person's spouse who receives the | ||
exemption. If a person 65 years of age or older dies in a year in | ||
which the person received the exemption, the total amount of ad | ||
valorem taxes imposed on the homestead by a political subdivision | ||
[ |
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not be increased while the homestead [ |
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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. | ||
SECTION 2. Section 1-b(h), Article VIII, Texas | ||
Constitution, is repealed. | ||
SECTION 3. The following temporary provision is added to | ||
the Texas Constitution: | ||
TEMPORARY PROVISION. (a) This temporary provision applies | ||
to the constitutional amendment proposed by the 85th Legislature, | ||
1st Called Session, 2017, establishing a limitation on the total | ||
amount of ad valorem taxes that taxing units may impose on the | ||
residence homesteads of individuals who are disabled or elderly and | ||
their surviving spouses. | ||
(b) The amendments to Sections 1-b(d) and (h), Article VIII, | ||
of this constitution take effect January 1, 2018. The limitations | ||
provided by Section 1-b(d), as amended, apply beginning with taxes | ||
imposed for the 2018 tax year. | ||
(c) This temporary provision expires January 1, 2019. | ||
SECTION 4. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 7, 2017. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment establishing a | ||
limitation on the total amount of ad valorem taxes that taxing units | ||
may impose on the residence homesteads of individuals who are | ||
disabled or elderly and their surviving spouses." |