Bill Text: TX HJR29 | 2019-2020 | 86th Legislature | Introduced

Texas House Joint Resolution 29 (Prior Session Legislation)

Introduced

Bill Title: Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly persons and their surviving spouses.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-04-24 - Left pending in committee [HJR29 Detail]

Download: Texas-2019-HJR29-Introduced.html

	86R1643 SMH-D

	By: Bohac	H.J.R. No. 29



	A JOINT RESOLUTION
	proposing a constitutional amendment to exempt from ad valorem
	taxation the total market value of the residence homesteads of
	certain elderly persons and their surviving spouses.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 1-b, Article VIII, Texas Constitution,
	is amended by adding Subsection (q) to read as follows:
	(q) A person is entitled to an exemption from ad valorem
	taxation of the total market value of the person's residence
	homestead if the person is 80 years of age or older and the person
	has received an exemption under this section for the residence
	homestead for at least the preceding 10 years. The surviving spouse
	of a person who received an exemption under this subsection for the
	residence homestead of a person 80 years of age or older is entitled
	to an exemption from ad valorem taxation of the total market value
	of the same property if the deceased spouse died in a year in which
	the deceased spouse received the exemption, the surviving spouse
	was 55 years of age or older when the deceased spouse died, and the
	property was the residence homestead of the surviving spouse when
	the deceased spouse died and remains the residence homestead of the
	surviving spouse. Where ad valorem tax of a political subdivision
	has previously been pledged for the payment of debt, the taxing
	officers of the political subdivision may continue to levy and
	collect the tax against the value of residence homesteads exempted
	under this subsection until the debt is discharged if the cessation
	of the levy would impair the obligation of the contract by which the
	debt was created. The legislature shall provide for formulas to
	protect school districts against all or part of the revenue loss
	incurred by the implementation of this subsection. The legislature
	by general law may prescribe procedures for the administration of
	this subsection.
	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 86th Legislature,
	Regular Session, 2019, to exempt from ad valorem taxation the total
	market value of the residence homesteads of certain elderly persons
	and their surviving spouses.
	(b) Section 1-b(q), Article VIII, of this constitution
	takes effect January 1, 2020.
	(c) This temporary provision expires January 1, 2021.
	SECTION 3. This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 5, 2019.
	The ballot shall be printed to permit voting for or against the
	proposition: "The constitutional amendment to exempt from ad
	valorem taxation the total market value of the residence homestead
	of a person 80 years of age or older or the person's surviving
	spouse."