Bill Text: TX HJR71 | 2017-2018 | 85th Legislature | 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) 2017-03-20 - Referred to Ways & Means [HJR71 Detail]
Download: Texas-2017-HJR71-Introduced.html
85R9843 SMH-D | ||
By: Swanson | H.J.R. No. 71 |
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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 (n) to read as follows: | ||
(n) 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 75 years of age or older. The surviving | ||
spouse of a person who received an exemption under this subsection | ||
for the residence homestead of a person 75 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 85th Legislature, | ||
Regular Session, 2017, 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(n), Article VIII, of this constitution | ||
takes effect January 1, 2018. | ||
(c) This temporary provision expires January 1, 2019. | ||
SECTION 3. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 7, 2017. | ||
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 75 years of age or older or the person's surviving | ||
spouse." |