Bill Text: TX HJR150 | 2023-2024 | 88th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2023-05-02 - Referred to Local Government [HJR150 Detail]

Download: Texas-2023-HJR150-Introduced.html

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88R16112 TJB-D
By: Noble H.J.R. No. 150

A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of a portion of
the market value of a property that is the primary residence of an
adult who has an intellectual or developmental disability and is
related to the owner of the property within a certain degree by
consanguinity.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-b-3 to read as follows:
Sec. 1-b-3. (a) The legislature by general law may exempt
from ad valorem taxation a portion of the market value of the real
property a person owns that is the primary residence of an adult who
has an intellectual or developmental disability and is related to
the owner of the property within the third degree by consanguinity
and that is not used for the production of income.
(b) The portion of the market value of real property
authorized to be exempted under Subsection (a) of this section is
equal to the amount of the exemption provided by Section 1-b(c) of
this article applicable to the residence homestead of a married or
unmarried adult, including one living alone.
(c) The legislature may define "developmental disability"
and "intellectual disability" for purposes of this section.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2023.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to provide for an exemption from ad valorem taxation of
a portion of the market value of a property that is the primary
residence of an adult who has an intellectual or developmental
disability and is related to the owner of the property within a
certain degree by consanguinity."