Bill Text: TX HJR55 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-11-12 - Filed [HJR55 Detail]

Download: Texas-2025-HJR55-Introduced.html

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89R4930 LHC-D
By: Morales of Harris H.J.R. No. 55

A JOINT RESOLUTION
proposing a constitutional amendment to increase 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(c), Article VIII, Texas
Constitution, is amended to read as follows:
(c) The amount of $200,000 [$100,000] of the market value of
the residence homestead of a married or unmarried adult, including
one living alone, is exempt from ad valorem taxation for general
elementary and secondary public school purposes. The legislature
by general law may provide that all or part of the exemption does
not apply to a district or political subdivision that imposes ad
valorem taxes for public education purposes but is not the
principal school district providing general elementary and
secondary public education throughout its territory. In addition
to this exemption, the legislature by general law may exempt an
amount not to exceed $10,000 of the market value of the residence
homestead of a person who is disabled as defined in Subsection (b)
of this section and of a person 65 years of age or older from ad
valorem taxation for general elementary and secondary public school
purposes. The legislature by general law may base the amount of and
condition eligibility for the additional exemption authorized by
this subsection for disabled persons and for persons 65 years of age
or older on economic need. An eligible disabled person who is 65
years of age or older may not receive both exemptions from a school
district but may choose either. An eligible person is entitled to
receive both the exemption required by this subsection for all
residence homesteads and any exemption adopted pursuant to
Subsection (b) of this section, but the legislature shall provide
by general law whether an eligible disabled or elderly person may
receive both the additional exemption for the elderly and disabled
authorized by this subsection and any exemption for the elderly or
disabled adopted pursuant to Subsection (b) of this section. Where
ad valorem tax has previously been pledged for the payment of debt,
the taxing officers of a school district may continue to levy and
collect the tax against the value of 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, Subsection (d) of this
section, and Section 1-d-1 of this article. The legislature by
general law may define residence homestead for purposes of this
section.
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 89th Legislature,
Regular Session, 2025, to increase the amount of the exemption of
residence homesteads from ad valorem taxation by a school district.
(b) The amendment to Section 1-b(c), Article VIII, of this
constitution takes effect for the tax year beginning January 1,
2026.
(c) This temporary provision expires January 1, 2027.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4,
2025. The ballot shall be printed to permit voting for or against
the proposition: "The constitutional amendment to increase the
amount of the exemption of residence homesteads from ad valorem
taxation by a school district."