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 - Dead) 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 |
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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." |