Bill Text: TX SJR36 | 2011-2012 | 82nd Legislature | Introduced

Texas Senate Joint Resolution 36 (Prior Session Legislation)

Introduced

Bill Title: Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation by a school district for maintenance and operations purposes all or part of the appraised value of a residence homestead.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2011-03-16 - Referred to Finance [SJR36 Detail]

Download: Texas-2011-SJR36-Introduced.html

	82R2860 JE/CAE-D

	By: Patrick	S.J.R. No. 36



	A JOINT RESOLUTION
	proposing a constitutional amendment authorizing the legislature
	to exempt from ad valorem taxation by a school district for
	maintenance and operations purposes all or part of the appraised
	value of a 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 Subsections (d-2) and (j) to read as follows:
	(d-2) Notwithstanding Subsections (d) and (d-1) of this
	section, a general law enacted under Subsection (j) of this section
	may provide for the reduction of the amount of a limitation provided
	by Subsection (d) of this section as reduced under Subsection (d-1)
	of this section, if applicable, and applicable to a residence
	homestead for the tax year in which the general law takes effect to
	reflect any reduction from the preceding year in the tax rate for
	general elementary and secondary public school purposes applicable
	to the homestead. A general law enacted under Subsection (j) of
	this section may provide that, except as otherwise provided by
	Subsection (d) of this section, a limitation provided by Subsection
	(d) of this section as reduced under Subsection (d-1) of this
	section, if applicable, that is reduced under the general law
	continues to apply to the residence homestead in subsequent tax
	years until the limitation expires.
	(j) The legislature by general law may exempt from ad
	valorem taxation by a school district for maintenance and
	operations purposes all or part of the appraised value of the
	residence homestead of a married or unmarried adult, including one
	living alone.
	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 82nd Legislature,
	Regular Session, 2011, authorizing the legislature to exempt from
	ad valorem taxation by a school district for maintenance and
	operations purposes all or part of the appraised value of a
	residence homestead.
	(b) Section 1-b(j), Article VIII, of this constitution
	takes effect January 1, 2012, and applies only to a tax year
	beginning on or after that date.
	(c) This temporary provision expires January 1, 2013.
	SECTION 3. This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 8, 2011.
	The ballot shall be printed to permit voting for or against the
	proposition: "The constitutional amendment authorizing the
	legislature to exempt from ad valorem taxation by a school district
	for maintenance and operations purposes all or part of the
	appraised value of a residence homestead."