Bill Text: TX HJR76 | 2017-2018 | 85th Legislature | Introduced

Texas House Joint Resolution 76 (Prior Session Legislation)

Introduced

Bill Title: Proposing a constitutional amendment to authorize a local option exemption from ad valorem taxation by a school district of the total market value of the residence homesteads of certain elderly or disabled persons.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2017-03-16 - Referred to Ways & Means [HJR76 Detail]

Download: Texas-2017-HJR76-Introduced.html

	85R3573 SMH-D

	By: Phelan	H.J.R. No. 76



	A JOINT RESOLUTION
	proposing a constitutional amendment to authorize a local option
	exemption from ad valorem taxation by a school district of the total
	market value of the residence homesteads of certain elderly or
	disabled persons.
	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) The governing body of a school district may exempt from
	ad valorem taxation the total market value of the residence
	homestead of a person who is disabled or is 70 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 who is
	disabled or is 70 years of age or older is entitled to an exemption
	from ad valorem taxation by the same school district of the total
	market value of the same property to which the deceased spouse's
	exemption applied 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 school district has
	previously been pledged for the payment of debt, the taxing
	officers of the school district 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 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 authorize a local option exemption from
	ad valorem taxation by a school district of the total market value
	of the residence homesteads of certain elderly or disabled persons.
	(b) The amendment to Section 1-b, Article VIII, of this
	constitution takes effect January 1, 2018, and applies only to ad
	valorem taxes imposed for a tax year beginning on or after that
	date.
	(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 authorize a local
	option exemption from ad valorem taxation by a school district of
	the total market value of the residence homesteads of certain
	elderly or disabled persons."