Bill Text: TX HJR8 | 2021 | 87th Legislature 2nd Special Session | Introduced


Bill Title: Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2021-08-07 - Filed [HJR8 Detail]

Download: Texas-2021-HJR8-Introduced.html
  87S20033 CJC-D
 
  By: Schofield H.J.R. No. 8
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment establishing a limitation on
  the total amount of ad valorem taxes that political subdivisions
  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.  (a) This section takes effect only if the
  constitutional amendment proposed by H.J.R. No. 125, 87th
  Legislature, Regular Session, 2021, is approved by the voters.  If
  that amendment is not approved by the voters, this section has no
  effect.
         (b)  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
  [for general elementary and secondary public school purposes] may
  not be increased while the homestead [it] remains the residence
  homestead of that person or that person's spouse who receives the
  exemption.  If a person who is 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 by a
  political subdivision [for general elementary and secondary public
  school purposes] may not be increased while the homestead [it]
  remains the residence homestead of that person's surviving spouse
  if the spouse is 55 years of age or older or disabled 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 on the total amount of ad
  valorem taxes imposed on the residence homestead for general
  elementary and secondary public school purposes 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 on the total amount of ad valorem taxes imposed on
  the residence homestead for general elementary and secondary public
  school purposes 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.  (a) This section takes effect only if the
  constitutional amendment proposed by H.J.R. No. 125, 87th
  Legislature, Regular Session, 2021, is not approved by the voters.  
  If that amendment is approved by the voters, this section has no
  effect.
         (b)  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
  [for general elementary and secondary public school purposes] may
  not be increased while the homestead [it] remains the residence
  homestead of that person or that person's spouse who receives the
  exemption. If a person who is 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 by a
  political subdivision [for general elementary and secondary public
  school purposes] may not be increased while the homestead [it]
  remains the residence homestead of that person's surviving spouse
  if the spouse is 55 years of age or older or disabled 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 on the total amount of ad
  valorem taxes imposed on the residence homestead for general
  elementary and secondary public school purposes 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 on the total amount of ad valorem taxes imposed on
  the residence homestead for general elementary and secondary public
  school purposes 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 3.  Section 1-b(h), Article VIII, Texas
  Constitution, is repealed.
         SECTION 4.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) This temporary provision applies
  to the constitutional amendment proposed by the 87th Legislature,
  2nd Called Session, 2021, establishing a limitation on the total
  amount of ad valorem taxes that political subdivisions may impose
  on the residence homesteads of individuals who are disabled or
  elderly and their surviving spouses.
         (b)  The amendments to Section 1-b(d), Article VIII, of this
  constitution and the repeal of Section 1-b(h), Article VIII, of
  this constitution take effect January 1, 2023. The limitations
  provided by Section 1-b(d), as amended, apply beginning with taxes
  imposed for the 2023 tax year.
         (c)  This temporary provision expires January 1, 2024.
         SECTION 5.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 8, 2022.
  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 political
  subdivisions may impose on the residence homesteads of individuals
  who are disabled or elderly and their surviving spouses."
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