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.

Spectrum: Slight Partisan Bill (Republican 92-59)

Status: (Passed) 2021-10-19 - Filed with the Secretary of State [SJR2 Detail]

Download: Texas-2021-SJR2-Enrolled.html
 
 
  S.J.R. No. 2
 
 
 
SENATE JOINT RESOLUTION
  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 [$25,000] 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 $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
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