Bill Text: TX HJR195 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Proposing a constitutional amendment providing for an adjustment of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of a person who is elderly or disabled to reflect the most recent increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HJR195 Detail]
Download: Texas-2023-HJR195-Introduced.html
| 88R2120 CJC-D | ||
| By: Howard | H.J.R. No. 195 | |
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| proposing a constitutional amendment providing for an adjustment of | ||
| the limitation on the total amount of ad valorem taxes that may be | ||
| imposed by a school district on the residence homestead of a person | ||
| who is elderly or disabled to reflect the most recent increase in | ||
| the amount of the exemption of residence homesteads from ad valorem | ||
| taxation by a school district. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1-b(d), Article VIII, Texas | ||
| Constitution, is amended to read as follows: | ||
| (d) Except as otherwise provided by this subsection, if a | ||
| person receives a residence homestead exemption prescribed by | ||
| Subsection (c) of this section for homesteads of persons who are 65 | ||
| years of age or older or who are disabled, the total amount of ad | ||
| valorem taxes imposed on that homestead for general elementary and | ||
| secondary public school purposes may not be increased while it | ||
| remains the residence homestead of that person or that person's | ||
| spouse who receives the exemption. If a person who is 65 years of | ||
| age or older or who is disabled dies in a year in which the person | ||
| received the exemption, the total amount of ad valorem taxes | ||
| imposed on the homestead for general elementary and secondary | ||
| public school purposes may not be increased while it remains the | ||
| residence homestead of that person's surviving spouse if the spouse | ||
| is 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 limitation provided by this subsection | ||
| for a person who qualifies for the limitation and establishes a | ||
| different residence homestead. However, taxes otherwise limited by | ||
| this subsection may be increased to the extent the value of the | ||
| homestead is increased by improvements other than repairs or | ||
| improvements made to comply with governmental requirements and | ||
| except as may be consistent with the transfer of a limitation under | ||
| this subsection. For a residence homestead subject to the | ||
| limitation provided by this subsection in the 1996 tax year or an | ||
| earlier tax year, the legislature shall provide for a reduction in | ||
| the amount of the limitation for the 1997 tax year and subsequent | ||
| tax years in an amount equal to $10,000 multiplied by the 1997 tax | ||
| rate for general elementary and secondary public school purposes | ||
| applicable to the residence homestead. For a residence homestead | ||
| subject to the limitation provided by this subsection in the 2014 | ||
| tax year or an earlier tax year, the legislature shall provide for a | ||
| reduction in the amount of the limitation for the 2015 tax year and | ||
| subsequent tax years in an amount equal to $10,000 multiplied by the | ||
| 2015 tax rate for general elementary and secondary public school | ||
| purposes applicable to the residence homestead. For a residence | ||
| homestead subject to the limitation provided by this subsection in | ||
| the 2021 tax year or an earlier tax year, the legislature shall | ||
| provide for a reduction in the amount of the limitation for the 2024 | ||
| tax year and subsequent tax years in an amount equal to $15,000 | ||
| multiplied by the 2022 tax rate for general elementary and | ||
| secondary public school purposes applicable to the residence | ||
| homestead. | ||
| 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 88th Legislature, | ||
| Regular Session, 2023, providing for an adjustment of the | ||
| limitation on the total amount of ad valorem taxes that may be | ||
| imposed by a school district on the residence homestead of a person | ||
| who is elderly or disabled to reflect the most recent increase in | ||
| the amount of the exemption of residence homesteads from ad valorem | ||
| taxation by a school district. | ||
| (b) The amendment to Section 1-b(d), Article VIII, of this | ||
| constitution takes effect for the tax year beginning January 1, | ||
| 2024. | ||
| (c) This temporary provision expires January 1, 2025. | ||
| SECTION 3. 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 providing for an | ||
| adjustment of the limitation on the total amount of ad valorem taxes | ||
| that may be imposed by a school district on the residence homestead | ||
| of a person who is elderly or disabled to reflect the most recent | ||
| increase in the amount of the exemption of residence homesteads | ||
| from ad valorem taxation by a school district." | ||
