Bill Text: TX HJR205 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Proposing a constitutional amendment to prohibit the imposition of school district maintenance and operations ad valorem taxes on residence homesteads, to increase the rates of state sales and use taxes and dedicate the revenue attributable to that increase for public education, and to establish and prescribe the permissible uses of the homeowner protection fund.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-24 - Referred to Ways & Means [HJR205 Detail]

Download: Texas-2023-HJR205-Introduced.html
 
 
  By: Guillen H.J.R. No. 205
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to prohibit the imposition of
  school district maintenance and operations ad valorem taxes on
  residence homesteads, to increase the rates of state sales and use
  taxes and dedicate the revenue attributable to that increase for
  public education, and to establish and prescribe the permissible
  uses of the homeowner protection fund.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 3, Article VII, Texas Constitution, is
  amended by adding Subsection (f) to read as follows:
         (f)  Notwithstanding any other provision of this
  constitution or general law, a school district, other than a junior
  college district, may not impose an ad valorem tax for maintenance
  and operations purposes on a person's residence homestead.
         SECTION 2.  Article VIII, Texas Constitution, is amended by
  adding Sections 1-c, 27, and 28 to read as follows:
         Sec. 1-c.  (a)  The homeowner protection fund is established
  as a fund in the state treasury.
         (b)  The homeowner protection fund may consist of:
               (1)  money transferred or appropriated to the fund at
  the direction of the legislature;
               (2)  money that the legislature by statute dedicates
  for deposit to the credit of the fund; and
               (3)  investment earnings and interest earned on amounts
  in the fund.
         (c)  The legislature may appropriate money from the
  homeowner protection fund only in the event that sufficient revenue
  is not available to provide for the support and maintenance of an
  efficient system of public free schools.
         (d)  Notwithstanding Subsection (c) of this section, the
  legislature by general law may provide for a procedure by which
  money in the homeowner protection fund is transferred to the
  general revenue fund if the balance of the homeowner protection
  fund exceeds an amount determined by the legislature. The amount
  determined by the legislature may not be less than $20 billion. The
  comptroller of public accounts shall comply with a general law
  enacted by the legislature under this subsection.
         (e)  An appropriation or transfer of money from the homeowner
  protection fund for a purpose described by Subsection (c) or (d) of
  this section is not an appropriation of state tax revenues for
  purposes of Section 22 of this article.
         (f)  On January 1, 2024, $20 billion of the unobligated and
  otherwise unappropriated balance of the general revenue fund is
  appropriated to the homeowner protection fund established under
  this section. The appropriation required by this subsection is not
  an appropriation of state tax revenues for purposes of Section 22
  of this article. This subsection expires December 31, 2024.
         SECTION 4.  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, to prohibit the imposition of school
  district maintenance and operations ad valorem taxes on residence
  homesteads, to increase the rates of state sales and use taxes and
  dedicate the revenue attributable to that increase for public
  education, to impose a tax on the transfer of residential real
  estate, and to establish and prescribe the permissible uses of the
  homeowner protection fund.
         (b)  The amendment takes effect January 1, 2024.
         (c)  This temporary provision expires January 1, 2025.
         SECTION 5.  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 to prohibit the
  imposition of school district maintenance and operations ad valorem
  taxes on residence homesteads, to increase the rates of state sales
  and use taxes and dedicate the revenue attributable to that
  increase for public education, to impose a tax on the transfer of
  residential real estate, and to establish and prescribe the
  permissible uses of the homeowner protection fund."
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