Bill Text: TX SJR2 | 2021 | 87th Legislature 2nd Special Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.

Spectrum: Moderate Partisan Bill (Republican 60-13)

Status: (Passed) 2021-08-31 - Co-author authorized [SJR2 Detail]

Download: Texas-2021-SJR2-Introduced.html
  87S20104 SMH-D
 
  By: Bettencourt, Kolkhorst S.J.R. No. 2
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide for the reduction of the amount of a limitation on the
  total amount of ad valorem taxes that may be imposed for general
  elementary and secondary public school purposes on the residence
  homestead of a person who is elderly or disabled to reflect any
  statutory reduction from the preceding tax year in the maximum
  compressed rate of the maintenance and operations taxes imposed for
  those purposes on the 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 (d-2) to read as follows:
         (d-2)  Notwithstanding Subsections (d) and (d-1) of this
  section, the legislature by general law may provide for the
  reduction of the amount of a limitation provided by Subsection (d)
  of this section and applicable to a residence homestead for a tax
  year to reflect any statutory reduction from the preceding tax year
  in the maximum compressed rate, as defined by general law, or a
  successor rate of the maintenance and operations taxes imposed for
  general elementary and secondary public school purposes on the
  homestead. A general law enacted under this subsection may take
  into account the difference between the tier one maintenance and
  operations rate for the 2018 tax year and the maximum compressed
  rate for the 2019 tax year applicable to a residence homestead and
  any reductions in subsequent tax years before the tax year in which
  the general law takes effect in the maximum compressed rate
  applicable to a residence homestead.
         SECTION 2.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 8, 2022.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment authorizing the
  legislature to provide for the reduction of the amount of a
  limitation on the total amount of ad valorem taxes that may be
  imposed for general elementary and secondary public school purposes
  on the residence homestead of a person who is elderly or disabled to
  reflect any statutory reduction from the preceding tax year in the
  maximum compressed rate of the maintenance and operations taxes
  imposed for those purposes on the homestead."
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