Bill Text: TX SJR2 | 2021 | 87th Legislature 3rd Special Session | Enrolled
Bill Title: Proposing a constitutional amendment increasing the amount of the residence homestead exemption from ad valorem taxation for public school purposes.
Sponsorship: Broadly Bipartisan Bill
Status: (Passed) 2021-10-19 - Filed with the Secretary of State [SJR2 Detail]
Download: Texas-2021-SJR2-Enrolled.html
| S.J.R. No. 2 | ||
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| proposing a constitutional amendment increasing the amount of the | ||
| residence homestead exemption from ad valorem taxation for public | ||
| school purposes. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1-b(c), Article VIII, Texas | ||
| Constitution, is amended to read as follows: | ||
| (c) The amount of $40,000 [ |
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| 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 $10,000 of the market value of the residence | ||
| homestead of a person who is disabled as defined in Subsection (b) | ||
| of this section and of a person 65 years of age or older from ad | ||
| valorem taxation for 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 and for persons 65 years of | ||
| age or older on economic need. An eligible disabled person who is | ||
| 65 years of age or older may not receive both exemptions from a | ||
| school district but may choose either. An 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 or elderly person may | ||
| receive both the additional exemption for the elderly and disabled | ||
| authorized by this subsection and any exemption for the elderly or | ||
| disabled adopted 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 this subsection, Subsection (d) of this | ||
| section, and Section 1-d-1 of this article. The legislature by | ||
| general law may define residence homestead for purposes of this | ||
| section. | ||
| 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, | ||
| 3rd Called Session, 2021, increasing the amount of the residence | ||
| homestead exemption from ad valorem taxation for public school | ||
| purposes. | ||
| (b) The amendment to Section 1-b(c), Article VIII, of this | ||
| constitution takes effect January 1, 2022, and applies only to a tax | ||
| year beginning on or after that date. | ||
| (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 May 7, 2022. The | ||
| ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment increasing the amount | ||
| of the residence homestead exemption from ad valorem taxation for | ||
| public school purposes from $25,000 to $40,000." | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.J.R. No. 2 was adopted by the Senate | ||
| on October 18, 2021, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.J.R. No. 2 was adopted by the House | ||
| on October 18, 2021, by the following vote: Yeas 147, Nays 0. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Received: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Secretary of State | ||
