Bill Text: TX HJR19 | 2019-2020 | 86th Legislature | Introduced


Bill Title: Proposing a constitutional amendment to provide for an exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian of a minor who is disabled and who resides with the parent or guardian.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2019-05-01 - Left pending in committee [HJR19 Detail]

Download: Texas-2019-HJR19-Introduced.html
  86R722 TJB-D
 
  By: Raymond H.J.R. No. 19
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to provide for an exemption
  from ad valorem taxation by certain political subdivisions of a
  portion of the market value of the residence homestead of the parent
  or guardian of a minor who is disabled and who resides with the
  parent or guardian.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 1-b(b) and (c), Article VIII, Texas
  Constitution, are amended to read as follows:
         (b)  The governing body of any county, city, town, school
  district, or other political subdivision of the State may exempt by
  its own action not less than [Three Thousand Dollars (]$3,000[)] of
  the market value of residence homesteads of persons[, married or
  unmarried, including those living alone,] who are under a
  disability for purposes of payment of disability insurance benefits
  under Federal Old-Age, Survivors, and Disability Insurance or its
  successor, who are the parent or guardian of a minor who is under a
  disability as provided by this subsection and who resides with the
  parent or guardian, or who are [of married or unmarried persons
  sixty-five (]65[)] years of age or older[, including those living
  alone,] from all ad valorem taxes thereafter levied by the
  political subdivision. As an alternative, upon receipt of a
  petition signed by twenty percent [(20%)] of the voters who voted in
  the last preceding election held by the political subdivision, the
  governing body of the subdivision shall call an election to
  determine by majority vote whether an amount not less than [Three
  Thousand Dollars (]$3,000[)] as provided in the petition, of the
  market value of residence homesteads of persons who are disabled,
  who are the parent or guardian of a minor who is disabled and who
  resides with the parent or guardian, [persons] or who are [of
  persons sixty-five (]65[)] years of age or over shall be exempt from
  ad valorem taxes thereafter levied by the political subdivision. A
  person who is [An] eligible for more than one exemption under this
  subsection [disabled person who is sixty-five (65) years of age or
  older] may [not] receive only one of the [both] exemptions from the
  same political subdivision in the same year and [but] may choose
  which exemption to receive provided that [either if] the
  subdivision has adopted that exemption [both]. Where any ad valorem
  tax has theretofore been pledged for the payment of any debt, the
  taxing officers of the political subdivision shall have authority
  to continue to levy and collect the tax against the homestead
  property at the same rate as the tax so pledged until the debt is
  discharged, if the cessation of the levy would impair the
  obligation of the contract by which the debt was created.
         (c)  The amount of $25,000 of the market value of the
  residence homestead of an [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, of a person who is the parent or guardian of a minor
  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, for parents or guardians of a
  minor who is disabled and who resides with the parents or guardians,
  and for persons 65 years of age or older on economic need. A person
  who is [An] eligible for more than one exemption under this
  subsection as a disabled person, a parent or guardian of a minor who
  is disabled, or a person who is 65 years of age or older may [not]
  receive only one of the [both] exemptions from a school district and
  [but] may choose which exemption to receive [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 person,
  parent or guardian of a minor who is disabled, or elderly person may
  receive both the additional exemption for the disabled, parent or
  guardian of a minor who is disabled, and elderly [and disabled]
  authorized by this subsection and any exemption for the disabled,
  parent or guardian of a minor who is disabled, or 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 86th Legislature,
  Regular Session, 2019, to provide for an exemption from ad valorem
  taxation by certain political subdivisions of a portion of the
  market value of the residence homestead of the parent or guardian of
  a minor who is disabled and who resides with the parent or guardian.
         (b)  The amendments to Sections 1-b(b) and (c), Article VIII,
  of this constitution take effect January 1, 2020, and apply only to
  a tax year beginning on or after that date.
         (c)  This temporary provision expires January 1, 2021.
         SECTION 3.  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 to provide for an
  exemption from ad valorem taxation by certain political
  subdivisions of a portion of the market value of the residence
  homestead of the parent or guardian of a minor who is disabled and
  who resides with the parent or guardian."
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