Bill Text: TX HJR60 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing the legislature to provide for the transfer of a limitation established by a county, city or town, or junior college district on the amount of ad valorem taxes imposed on the residence homestead of an elderly or disabled person.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-02-25 - Referred to Ways & Means [HJR60 Detail]
Download: Texas-2019-HJR60-Introduced.html
| 86R987 SMT-D | ||
| By: Bailes | H.J.R. No. 60 | |
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| proposing a constitutional amendment authorizing the legislature | ||
| to provide for the transfer of a limitation established by a county, | ||
| city or town, or junior college district on the amount of ad valorem | ||
| taxes imposed on the residence homestead of an elderly or disabled | ||
| person. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1-b(h), Article VIII, Texas | ||
| Constitution, is amended to read as follows: | ||
| (h) The governing body of a county, a city or town, or a | ||
| junior college district by official action may provide that if a | ||
| person who is disabled or is sixty-five (65) years of age or older | ||
| receives a residence homestead exemption prescribed or authorized | ||
| by this section, the total amount of ad valorem taxes imposed on | ||
| that homestead by the county, the city or town, or the junior | ||
| college district may not be increased while it remains the | ||
| residence homestead of that person or that person's spouse who is | ||
| disabled or sixty-five (65) years of age or older and receives a | ||
| residence homestead exemption on the homestead. As an alternative, | ||
| on receipt of a petition signed by five percent (5%) of the | ||
| registered voters of the county, the city or town, or the junior | ||
| college district, the governing body of the county, the city or | ||
| town, or the junior college district shall call an election to | ||
| determine by majority vote whether to establish a tax limitation | ||
| provided by this subsection. If a county, a city or town, or a | ||
| junior college district establishes a tax limitation provided by | ||
| this subsection and a disabled person or a person sixty-five (65) | ||
| years of age or older dies in a year in which the person received a | ||
| residence homestead exemption, the total amount of ad valorem taxes | ||
| imposed on the homestead by the county, the city or town, or the | ||
| junior college district may not be increased while it remains the | ||
| residence homestead of that person's surviving spouse if the spouse | ||
| is fifty-five (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 tax limitation provided by this | ||
| subsection for a person who qualifies for the limitation and | ||
| establishes a different residence homestead within the same county, | ||
| within the same city or town, or within the same junior college | ||
| district or a different residence homestead within a different | ||
| county, a different city or town, or a different junior college | ||
| district, if that county, city or town, or junior college district | ||
| has established a tax limitation under this subsection. A county, a | ||
| city or town, or a junior college district that establishes a tax | ||
| limitation under this subsection must comply with a law providing | ||
| for the transfer of the limitation, even if the legislature enacts | ||
| the law subsequent to the county's, the city's or town's, or the | ||
| junior college district's establishment of the limitation. Taxes | ||
| otherwise limited by a county, a city or town, or a junior college | ||
| district under this subsection may be increased to the extent the | ||
| value of the homestead is increased by improvements other than | ||
| repairs and other than improvements made to comply with | ||
| governmental requirements and except as may be consistent with the | ||
| transfer of a tax limitation under a law authorized by this | ||
| subsection. The governing body of a county, a city or town, or a | ||
| junior college district may not repeal or rescind a tax limitation | ||
| established under this subsection. | ||
| SECTION 2. 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 authorizing the | ||
| legislature to provide for the transfer of a limitation established | ||
| by a county, city or town, or junior college district on the amount | ||
| of ad valorem taxes imposed on the residence homestead of an elderly | ||
| or disabled person." | ||
