Bill Text: TX SJR18 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2021-03-03 - Referred to Local Government [SJR18 Detail]

Download: Texas-2021-SJR18-Introduced.html
  87R5546 DRS-D
 
  By: West S.J.R. No. 18
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the commissioners
  court of a county to adopt an exemption from ad valorem taxation by
  the county of a portion, expressed as a dollar amount, of the
  appraised 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 (v) to read as follows:
         (v)  The commissioners court of a county by official action
  may exempt from ad valorem taxation by the county a portion,
  expressed as a dollar amount, of the appraised value of the
  residence homestead of an individual. The amount of the exemption
  may not exceed $100,000. An eligible individual is entitled to
  receive other applicable exemptions provided by law. Where ad
  valorem tax has previously been pledged for the payment of debt, the
  county may continue to levy and collect the tax against the value of
  the 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.
         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 87th Legislature,
  Regular Session, 2021, authorizing the commissioners court of a
  county to adopt an exemption from ad valorem taxation by the county
  of a portion, expressed as a dollar amount, of the appraised value
  of an individual's residence homestead.
         (b)  The amendment to Section 1-b, Article VIII, of this
  constitution takes effect beginning with the tax year that begins
  January 1, 2022.
         (c)  This temporary provision expires January 1, 2023.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 2, 2021.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment authorizing the
  commissioners court of a county to adopt an exemption from ad
  valorem taxation by the county of a portion, expressed as a dollar
  amount, of the appraised value of an individual's residence
  homestead."
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