Bill Text: TX SJR32 | 2013-2014 | 83rd Legislature | Engrossed
Bill Title: Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Engrossed - Dead) 2013-05-19 - Committee report sent to Calendars [SJR32 Detail]
Download: Texas-2013-SJR32-Engrossed.html
By: Paxton | S.J.R. No. 32 | |
SENATE JOINT RESOLUTION |
proposing a constitutional amendment to authorize a political | ||
subdivision other than a school district to establish a limitation | ||
on the amount of ad valorem taxes that the political subdivision may | ||
impose on the residence homesteads of persons who are disabled or | ||
elderly and their surviving spouses. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1-b, Article VIII, Texas Constitution, | ||
is amended by amending Subsection (h) and adding Subsections (h-1) | ||
and (h-2) to read as follows: | ||
(h) The governing body of a political subdivision of this | ||
state other than a school [ |
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who is disabled or is sixty-five (65) years of age or older receives | ||
a residence homestead exemption prescribed or authorized by this | ||
section, the total amount of ad valorem taxes imposed on that | ||
homestead by the political subdivision [ |
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remains the residence homestead of that person or that person's | ||
spouse who is disabled or sixty-five (65) years of age or older and | ||
receives a residence homestead exemption on the homestead. | ||
(h-1) In addition to the procedure described by Subsection | ||
(h) [ |
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percent (5%) of the registered voters of a [ |
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city or town, or a [ |
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of the county, the city or town, or the junior college district | ||
shall call an election to determine by majority vote whether to | ||
establish a tax limitation provided by Subsection (h) [ |
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(h-2) If a political subdivision [ |
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procedures prescribed by Subsection (h) or (h-1) [ |
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sixty-five (65) years of age or older dies in a year in which the | ||
person received a residence homestead exemption, the total amount | ||
of ad valorem taxes imposed on the homestead by the political | ||
subdivision [ |
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homestead of that person's surviving spouse if the spouse is | ||
fifty-five (55) years of age or older at the time of the person's | ||
death, subject to any exceptions provided by general law. The | ||
legislature, by general law, may provide for the transfer of all or | ||
a proportionate amount of a tax limitation provided under the | ||
procedures prescribed by Subsection (h) or (h-1) [ |
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establishes a different residence homestead within the same | ||
political subdivision [ |
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[ |
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establishes a tax limitation under the procedures prescribed by | ||
Subsection (h) or (h-1) [ |
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providing for the transfer of the limitation, even if the | ||
legislature enacts the law subsequent to the political | ||
subdivision's [ |
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limited by a political subdivision [ |
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Subsection (h) or (h-1) [ |
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extent the value of the homestead is increased by improvements | ||
other than repairs and other than improvements made to comply with | ||
governmental requirements and except as may be consistent with the | ||
transfer of a tax limitation under a law authorized by this | ||
subsection. The governing body of a political subdivision [ |
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rescind a tax limitation established under the procedures | ||
prescribed by Subsection (h) or (h-1) [ |
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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 83rd Legislature, | ||
Regular Session, 2013, to authorize a political subdivision other | ||
than a school district to establish a limitation on the amount of ad | ||
valorem taxes the political subdivision may impose on the residence | ||
homesteads of persons who are disabled or elderly and their | ||
surviving spouses. | ||
(b) The amendment to Section 1-b(h), Article VIII, of this | ||
constitution takes effect January 1, 2014. | ||
(c) This temporary provision expires January 1, 2015. | ||
SECTION 3. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 5, 2013. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment to authorize a | ||
political subdivision other than a school district to establish a | ||
limitation on the amount of ad valorem taxes that the political | ||
subdivision may impose on the residence homesteads of persons who | ||
are disabled or elderly and their surviving spouses." |