Bill Text: TX HJR71 | 2017-2018 | 85th Legislature | Introduced

Texas House Joint Resolution 71 (Prior Session Legislation)

Introduced

Bill Title: Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2017-03-20 - Referred to Ways & Means [HJR71 Detail]

Download: Texas-2017-HJR71-Introduced.html

	85R9843 SMH-D

	By: Swanson	H.J.R. No. 71



	A JOINT RESOLUTION
	proposing a constitutional amendment to exempt from ad valorem
	taxation the total market value of the residence homesteads of
	certain elderly persons and their surviving spouses.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
	is amended by adding Subsection (n) to read as follows:
	(n) A person is entitled to an exemption from ad valorem
	taxation of the total market value of the person's residence
	homestead if the person is 75 years of age or older. The surviving
	spouse of a person who received an exemption under this subsection
	for the residence homestead of a person 75 years of age or older is
	entitled to an exemption from ad valorem taxation of the total
	market value of the same property if the deceased spouse died in a
	year in which the deceased spouse received the exemption, the
	surviving spouse was 55 years of age or older when the deceased
	spouse died, and the property was the residence homestead of the
	surviving spouse when the deceased spouse died and remains the
	residence homestead of the surviving spouse. Where ad valorem tax
	of a political subdivision has previously been pledged for the
	payment of debt, the taxing officers of the political subdivision
	may continue to levy and collect the tax against the value of
	residence 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. The legislature by general law
	may prescribe procedures for the administration of 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 85th Legislature,
	Regular Session, 2017, to exempt from ad valorem taxation the total
	market value of the residence homesteads of certain elderly persons
	and their surviving spouses.
	(b) Section 1-b(n), Article VIII, of this constitution
	takes effect January 1, 2018.
	(c) This temporary provision expires January 1, 2019.
	SECTION 3. 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 to exempt from ad
	valorem taxation the total market value of the residence homestead
	of a person 75 years of age or older or the person's surviving
	spouse."