Bill Text: TX SJR6 | 2021 | 87th Legislature 2nd Special Session | Introduced
Bill Title: Proposing a constitutional amendment relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain political subdivisions on the residence homestead of a person who is elderly or disabled.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2021-08-11 - Co-author authorized [SJR6 Detail]
Download: Texas-2021-SJR6-Introduced.html
| By: Hall | S.J.R. No. 6 | |
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| proposing a constitutional amendment relating to the calculation of | ||
| a limitation on the total amount of ad valorem taxes that may be | ||
| imposed by certain political subdivisions on the residence | ||
| homestead of a person who is elderly or disabled. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Sections 1-b(d) and (h), Article VIII, Texas | ||
| Constitution, are amended to read as follows: | ||
| (d) Except as otherwise provided by this subsection, if a | ||
| person receives a residence homestead exemption prescribed by | ||
| Subsection (c) of this section for homesteads of persons who are 65 | ||
| years of age or older or who are disabled, the total amount of ad | ||
| valorem taxes imposed on that homestead for general elementary and | ||
| secondary public school purposes may not be increased while it | ||
| remains the residence homestead of that person or that person's | ||
| spouse who receives the exemption. For a residence homestead | ||
| subject to the limitation provided by this subsection in the 2021 | ||
| tax year, the amount of the limitation provided by this subsection | ||
| is the amount of tax imposed on that homestead for general | ||
| elementary and secondary public school purposes for the 2021 tax | ||
| year. If a person 65 years of age or older dies in a year in which | ||
| the person received the exemption, the total amount of ad valorem | ||
| taxes imposed on the homestead for general elementary and secondary | ||
| public school purposes may not be increased while it remains the | ||
| residence homestead of that person's surviving spouse if the spouse | ||
| is 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 limitation provided by this subsection | ||
| for a person who qualifies for the limitation and establishes a | ||
| different residence homestead. [ |
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| (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 65 [ |
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| 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 65 [ |
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| a residence homestead exemption on the homestead. As an | ||
| alternative, on receipt of a petition signed by five percent [ |
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| 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. For a residence homestead subject to | ||
| the limitation provided by this subsection in the 2021 tax year, the | ||
| amount of the limitation provided by this subsection is the amount | ||
| of tax imposed on that homestead by the county, the city or town, or | ||
| the junior college district for the 2021 tax year. 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 65 [ |
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| 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 55 [ |
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| 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. 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. [ |
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| junior college district may not repeal or rescind a tax limitation | ||
| established under this subsection. | ||
| SECTION 2. Section 1-b(d-1), Article VIII, Texas | ||
| Constitution, is repealed. | ||
| SECTION 3. 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, | ||
| 1st Called Session, 2021, relating to the calculation of a | ||
| limitation on the total amount of ad valorem taxes that may be | ||
| imposed by certain political subdivisions on the residence | ||
| homestead of a person who is elderly or disabled. | ||
| (b) The amendments to Sections 1-b(d) and (h), Article VIII, | ||
| of this constitution and the repeal of Section 1-b(d-1), Article | ||
| VIII, of this constitution take effect January 1, 2022, and apply | ||
| only to a tax year that begins on or after that date. | ||
| (c) This temporary provision expires January 1, 2023. | ||
| SECTION 4. 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 relating to the | ||
| calculation of a limitation on the total amount of ad valorem taxes | ||
| that may be imposed by certain political subdivisions on the | ||
| residence homestead of a person who is elderly or disabled." | ||
