Bill Text: TX HJR96 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing the governing body of certain political subdivisions to adopt a local option residence homestead exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2015-04-21 - Left pending in committee [HJR96 Detail]
Download: Texas-2015-HJR96-Introduced.html
| 84R12236 TJB-D | ||
| By: Thompson of Harris | H.J.R. No. 96 | |
|
|
||
| proposing a constitutional amendment authorizing the governing | ||
| body of certain political subdivisions to adopt a local option | ||
| residence homestead exemption from ad valorem taxation of a | ||
| portion, expressed as a dollar amount, of the market value of an | ||
| individual's residence homestead. | ||
| 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 (e-1) to read as follows: | ||
| (e-1) The governing body of a political subdivision other | ||
| than a school district may exempt from ad valorem taxation a | ||
| portion, expressed as a dollar amount, of the market value of the | ||
| residence homestead of an individual. The amount of the exemption | ||
| may not be less than $5,000. An individual is entitled to receive | ||
| other applicable exemptions provided by law. 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 84th Legislature, | ||
| Regular Session, 2015, authorizing the governing body of certain | ||
| political subdivisions to adopt a local option residence homestead | ||
| exemption from ad valorem taxation of a portion, expressed as a | ||
| dollar amount, of the market value of an individual's residence | ||
| homestead. | ||
| (b) Section 1-b(e-1), Article VIII, of this constitution, | ||
| as added by the amendment, takes effect beginning with the tax year | ||
| that begins January 1, 2016. | ||
| (c) This temporary provision expires January 1, 2017. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 3, 2015. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment authorizing the | ||
| governing body of certain political subdivisions to adopt a local | ||
| option residence homestead exemption from ad valorem taxation of a | ||
| portion, expressed as a dollar amount, of the market value of an | ||
| individual's residence homestead." | ||
