Bill Text: TX HJR71 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2021-03-11 - Referred to Ways & Means [HJR71 Detail]

Download: Texas-2021-HJR71-Introduced.html
  87R5814 CJC-D
 
  By: Wilson H.J.R. No. 71
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to authorize a political
  subdivision other than a school district to establish a limitation
  on the amount of ad valorem taxes that the political subdivision may
  impose on the residence homesteads of persons 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(h), Article VIII, Texas
  Constitution, is amended to read as follows:
         (h)  The governing body of a political subdivision of this
  state other than a school [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 65 [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 political subdivision [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 is 65 [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 political
  subdivision [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 political subdivision [county, a city or
  town, or a junior college district] establishes a tax limitation
  provided by this subsection and a [disabled] person who is disabled
  or is 65 [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
  political subdivision [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 55 [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
  political subdivision [county, within the same city or town, or
  within the same junior college district]. A political subdivision
  [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 political
  subdivision's [county's, the city's or town's, or the junior college
  district's] establishment of the limitation. Taxes otherwise
  limited by a political subdivision [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 political subdivision [county,
  a city or town, or a junior college district] may not repeal or
  rescind a tax limitation established under 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 87th Legislature,
  Regular Session, 2021, to authorize a political subdivision other
  than a school district to establish a limitation on the amount of ad
  valorem taxes the political subdivision may impose on the residence
  homesteads of persons who are disabled or elderly and their
  surviving spouses.
         (b)  The amendment to Section 1-b(h), Article VIII, of this
  constitution takes effect January 1, 2022.
         (c)  This temporary provision expires January 1, 2023.
         SECTION 3.  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 to authorize a
  political subdivision other than a school district to establish a
  limitation on the amount of ad valorem taxes that the political
  subdivision may impose on the residence homesteads of persons who
  are disabled or elderly and their surviving spouses."
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