Bill Text: TX HJR2 | 2021 | 87th Legislature 1st Special Session | Introduced
Bill Title: Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-07-07 - Filed [HJR2 Detail]
Download: Texas-2021-HJR2-Introduced.html
| 87S10210 CJC-D | ||
| By: Schofield | H.J.R. No. 2 | |
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| proposing a constitutional amendment establishing a limitation on | ||
| the total amount of ad valorem taxes that political subdivisions | ||
| may impose on the residence homesteads of individuals 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(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 by a political subdivision | ||
| [ |
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| not be increased while the homestead [ |
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| 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 by a | ||
| political subdivision [ |
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| remains the residence homestead of that person's surviving spouse | ||
| if the spouse is 55 years of age or older or disabled 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 on the total amount of ad | ||
| valorem taxes imposed on the residence homestead for general | ||
| elementary and secondary public school purposes 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 on the total amount of ad valorem taxes imposed on | ||
| the residence homestead for general elementary and secondary public | ||
| school purposes 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. | ||
| SECTION 2. Section 1-b(h), Article VIII, Texas | ||
| Constitution, is repealed. | ||
| SECTION 3. The following temporary provision is added to | ||
| the Texas Constitution: | ||
| TEMPORARY PROVISION. (a) This temporary provision applies | ||
| to the constitutional amendment proposed by the 87th Legislature, | ||
| 1st Called Session, 2021, establishing a limitation on the total | ||
| amount of ad valorem taxes that political subdivisions may impose | ||
| on the residence homesteads of individuals who are disabled or | ||
| elderly and their surviving spouses. | ||
| (b) The amendments to Section 1-b(d), Article VIII, of this | ||
| constitution and the repeal of Section 1-b(h), Article VIII, of | ||
| this constitution take effect January 1, 2022. The limitations | ||
| provided by Section 1-b(d), as amended, apply beginning with taxes | ||
| imposed for the 2022 tax year. | ||
| (c) This temporary provision expires January 1, 2023. | ||
| SECTION 4. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 2, 2021. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment establishing a | ||
| limitation on the total amount of ad valorem taxes that political | ||
| subdivisions may impose on the residence homesteads of individuals | ||
| who are disabled or elderly and their surviving spouses." | ||
