Bill Text: TX HJR83 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Proposing a constitutional amendment to phase out ad valorem taxes on the residence homesteads of elderly persons by 2021.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-02-28 - Referred to Ways & Means [HJR83 Detail]
Download: Texas-2011-HJR83-Introduced.html
82R935 SMH-D | ||
By: Paxton | H.J.R. No. 83 |
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proposing a constitutional amendment to phase out ad valorem taxes | ||
on the residence homesteads of elderly persons by 2021. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1-b, Article VIII, Texas Constitution, | ||
is amended by amending Subsections (b), (c), (d), and (h) and adding | ||
Subsections (j) and (j-1) to read as follows: | ||
(b) The governing body of any county, city, town, school | ||
district, or other political subdivision of the State may exempt by | ||
its own action not less than Three Thousand Dollars ($3,000) of the | ||
market value of residence homesteads of persons, married or | ||
unmarried, including those living alone, who are under a disability | ||
for purposes of payment of disability insurance benefits under | ||
Federal Old-Age, Survivors, and Disability Insurance or its | ||
successor [ |
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taxes thereafter levied by the political subdivision. As an | ||
alternative, upon receipt of a petition signed by twenty percent | ||
(20%) of the voters who voted in the last preceding election held by | ||
the political subdivision, the governing body of the subdivision | ||
shall call an election to determine by majority vote whether an | ||
amount not less than Three Thousand Dollars ($3,000) as provided in | ||
the petition, of the market value of residence homesteads of | ||
disabled persons [ |
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political subdivision. [ |
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ad valorem tax has theretofore been pledged for the payment of any | ||
debt, the taxing officers of the political subdivision shall have | ||
authority to continue to levy and collect the tax against the | ||
homestead property at the same rate as the tax so pledged until the | ||
debt is discharged, if the cessation of the levy would impair the | ||
obligation of the contract by which the debt was created. | ||
(c) Fifteen Thousand Dollars ($15,000) of the market value | ||
of the residence homestead of a married or unmarried adult, | ||
including one living alone, is exempt from ad valorem taxation for | ||
general elementary and secondary public school purposes. The | ||
legislature by general law may provide that all or part of the | ||
exemption does not apply to a district or political subdivision | ||
that imposes ad valorem taxes for public education purposes but is | ||
not the principal school district providing general elementary and | ||
secondary public education throughout its territory. In addition | ||
to this exemption, the legislature by general law may exempt an | ||
amount not to exceed Ten Thousand Dollars ($10,000) of the market | ||
value of the residence homestead of a person who is disabled as | ||
defined in Subsection (b) of this section [ |
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general elementary and secondary public school purposes. The | ||
legislature by general law may base the amount of and condition | ||
eligibility for the additional exemption authorized by this | ||
subsection for disabled persons [ |
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eligible person is entitled to receive both the exemption required | ||
by this subsection for all residence homesteads and any exemption | ||
adopted pursuant to Subsection (b) of this section, but the | ||
legislature shall provide by general law whether an eligible | ||
disabled [ |
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exemption for the [ |
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subsection and any exemption for the [ |
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pursuant to Subsection (b) of this section. Where ad valorem tax | ||
has previously been pledged for the payment of debt, the taxing | ||
officers of a school district may continue to levy and collect the | ||
tax against the value of 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 Article VIII, Sections 1-b(c), 1-b(d), and 1-d-1, | ||
of this constitution. The legislature by general law may define | ||
residence homestead for purposes of this section. | ||
(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 | ||
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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. [ |
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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. [ |
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(h) The governing body of a county, a city or town, or a | ||
junior college district by official action may provide that if a | ||
person who is disabled [ |
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receives a residence homestead exemption prescribed or authorized | ||
by this section, the total amount of ad valorem taxes imposed on | ||
that homestead by the county, the city or town, or the junior | ||
college district may not be increased while it remains the | ||
residence homestead of that person or that person's spouse who is | ||
disabled [ |
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residence homestead exemption on the homestead. As an alternative, | ||
on receipt of a petition signed by five percent (5%) of the | ||
registered voters of the county, the city or town, or the junior | ||
college district, the governing body of the county, the city or | ||
town, or the junior college district shall call an election to | ||
determine by majority vote whether to establish a tax limitation | ||
provided by this subsection. If a county, a city or town, or a | ||
junior college district establishes a tax limitation provided by | ||
this subsection and a disabled person [ |
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residence homestead exemption, the total amount of ad valorem taxes | ||
imposed on the homestead by the county, the city or town, or the | ||
junior college district 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 tax limitation provided by this | ||
subsection for a person who qualifies for the limitation and | ||
establishes a different residence homestead within the same county, | ||
within the same city or town, or within the same junior college | ||
district. A county, a city or town, or a junior college district | ||
that establishes a tax limitation under this subsection must comply | ||
with a law providing for the transfer of the limitation, even if the | ||
legislature enacts the law subsequent to the county's, the city's or | ||
town's, or the junior college district's establishment of the | ||
limitation. Taxes otherwise limited by a county, a city or town, or | ||
a junior college district under this subsection may be increased to | ||
the extent the value of the homestead is increased by improvements | ||
other than repairs and other than improvements made to comply with | ||
governmental requirements and except as may be consistent with the | ||
transfer of a tax limitation under a law authorized by this | ||
subsection. The governing body of a county, a city or town, or a | ||
junior college district may not repeal or rescind a tax limitation | ||
established under this subsection. | ||
(j) A person 65 years of age or older is entitled to an | ||
exemption from ad valorem taxation of the total market value of the | ||
person's residence homestead. The surviving spouse of a person who | ||
received an exemption under this subsection for the residence | ||
homestead of a person 65 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, the property | ||
was the residence homestead of the surviving spouse when the | ||
deceased spouse died and remains the residence homestead of the | ||
surviving spouse, and the surviving spouse has not remarried since | ||
the death of the deceased 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 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. | ||
(j-1) Subsection (j) of this section applies to the ad | ||
valorem taxation of the residence homestead of a person 65 years of | ||
age or older only for the 2021 and subsequent tax years. The ad | ||
valorem taxation of the residence homestead of a person 65 years of | ||
age or older for the 2017, 2018, 2019, and 2020 tax years is | ||
governed by this subsection. In addition to any exemptions | ||
authorized by Subsections (b) and (c) of this section, the | ||
legislature by general law may exempt from ad valorem taxation a | ||
percentage of the market value of the residence homestead of a | ||
person 65 years of age or older. For the 2017 tax year, the amount | ||
of the exemption may not exceed 20 percent of the market value of | ||
the homestead. For the 2018 tax year, the amount of the exemption | ||
may not exceed 40 percent of the market value of the homestead. For | ||
the 2019 tax year, the amount of the exemption may not exceed 60 | ||
percent of the market value of the homestead. For the 2020 tax | ||
year, the amount of the exemption may not exceed 80 percent of the | ||
market value of the homestead. The legislature by general law may | ||
provide that the surviving spouse of a person who received an | ||
exemption under this subsection for the residence homestead of a | ||
person 65 years of age or older is entitled to an exemption for the | ||
same property in an amount equal to that of the exemption for which | ||
the deceased spouse would have qualified had the deceased spouse | ||
continued to qualify for the exemption 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, the property was the residence homestead of the | ||
surviving spouse when the deceased spouse died and remains the | ||
residence homestead of the surviving spouse, and the surviving | ||
spouse has not remarried since the death of the deceased spouse. A | ||
person who receives an exemption under this subsection for a person | ||
65 years of age or older is not entitled to an exemption under this | ||
subsection for the surviving of a person 65 years of age or older. | ||
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 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. This | ||
subsection expires January 1, 2021. | ||
SECTION 2. Section 1-b(f), 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 82nd Legislature, | ||
Regular Session, 2011, to phase out ad valorem taxes on the | ||
residence homesteads of elderly persons by 2021. | ||
(b) Except as provided by Subsection (c) of this section, | ||
the amendments to Section 1-b, Article VIII, of this constitution | ||
and the repeal of Section 1-b(f), Article VIII, of this | ||
constitution take effect January 1, 2021. | ||
(c) Section 1-b(j-1), Article VIII, of this constitution | ||
takes effect January 1, 2017. | ||
(d) This temporary provision expires January 1, 2022. | ||
SECTION 4. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 8, 2011. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment to phase out ad valorem | ||
taxes on the residence homesteads of elderly persons by 2021." |