88R2120 CJC-D
	By: Howard	H.J.R. No. 195

	A JOINT RESOLUTION
	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."