Bill Text: TX SJR2 | 2021 | 87th Legislature 3rd Special Session | Enrolled

Texas Senate Joint Resolution 2 (Prior Session Legislation)

Bill Title: Proposing a constitutional amendment increasing the amount of the residence homestead exemption from ad valorem taxation for public school purposes.

Spectrum: Slight Partisan Bill (Republican 92-59)

Status: (Passed) 2021-10-19 - Filed with the Secretary of State [SJR2 Detail]

Download: Texas-2021-SJR2-Enrolled.html



	S.J.R. No. 2



	SENATE JOINT RESOLUTION
	proposing a constitutional amendment increasing the amount of the
	residence homestead exemption from ad valorem taxation for public
	school purposes.
	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 $40,000 [~~$25,000~~] 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 87th Legislature,
	3rd Called Session, 2021, increasing the amount of the residence
	homestead exemption from ad valorem taxation for public school
	purposes.
	(b) The amendment to Section 1-b(c), Article VIII, of this
	constitution takes effect January 1, 2022, and applies only to a tax
	year beginning on or after that date.
	(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 May 7, 2022. The
	ballot shall be printed to permit voting for or against the
	proposition: "The constitutional amendment increasing the amount
	of the residence homestead exemption from ad valorem taxation for
	public school purposes from $25,000 to $40,000."





	______________________________	______________________________
	President of the Senate	Speaker of the House

	I hereby certify that S.J.R. No. 2 was adopted by the Senate
	on October 18, 2021, by the following vote: Yeas 31, Nays 0.


	______________________________
	Secretary of the Senate

	I hereby certify that S.J.R. No. 2 was adopted by the House
	on October 18, 2021, by the following vote: Yeas 147, Nays 0.


	______________________________
	Chief Clerk of the House



	Received:

	______________________________
	Date


	______________________________
	Secretary of State