Bill Text: TX HJR72 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Proposing a constitutional amendment to allow the surviving spouse of a person who is disabled to receive a limitation on school district ad valorem taxes on the person's residence homestead if the spouse is 55 years of age or older at the time of the person's death.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2013-05-02 - Committee report sent to Calendars [HJR72 Detail]
Download: Texas-2013-HJR72-Introduced.html
| 83R2692 DDT-D | ||
| By: King of Parker | H.J.R. No. 72 | |
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| proposing a constitutional amendment to allow the surviving spouse | ||
| of a person who is disabled to receive a limitation on school | ||
| district ad valorem taxes on the person's residence homestead if | ||
| the spouse is 55 years of age or older at the time of the person's | ||
| death. | ||
| 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 | ||
| sixty-five (65) years of age or older or who are disabled, the total | ||
| amount of ad valorem taxes imposed on that homestead for general | ||
| elementary and secondary public school purposes may not be | ||
| increased while it remains the residence homestead of that person | ||
| or that person's spouse who receives the exemption. If a person who | ||
| is sixty-five (65) years of age or older or who is disabled dies in a | ||
| year in which the person received the exemption, the total amount of | ||
| ad valorem taxes imposed on the homestead for general elementary | ||
| and secondary public school purposes may not be increased while it | ||
| remains the residence homestead of that person's surviving spouse | ||
| if the spouse is fifty-five (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. | ||
| 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 83rd Legislature, | ||
| Regular Session, 2013, to allow the surviving spouse of a person who | ||
| is disabled to receive a limitation on school district ad valorem | ||
| taxes on the person's residence homestead if the spouse is 55 years | ||
| of age or older at the time of the person's death. | ||
| (b) The amendment to Section 1-b(d), Article VIII, of this | ||
| constitution takes effect January 1, 2014, and applies only to a tax | ||
| year beginning on or after that date. | ||
| (c) This temporary provision expires January 1, 2015. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 5, 2013. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment to allow the surviving | ||
| spouse of a person who is disabled to receive a limitation on school | ||
| district ad valorem taxes on the person's residence homestead if | ||
| the spouse is 55 years of age or older at the time of the person's | ||
| death." | ||
