Bill Text: TX HJR90 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing the governing body of a political subdivision to limit the total amount of ad valorem taxes that may be imposed by the political subdivision on the residence homestead of certain lower-income individuals.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-03-11 - Referred to Ways & Means [HJR90 Detail]
Download: Texas-2019-HJR90-Introduced.html
86R11117 TJB-F | ||
By: Rosenthal | H.J.R. No. 90 |
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proposing a constitutional amendment authorizing the governing | ||
body of a political subdivision to limit the total amount of ad | ||
valorem taxes that may be imposed by the political subdivision on | ||
the residence homestead of certain lower-income individuals. | ||
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 (t) to read as follows: | ||
(t) The governing body of a political subdivision may | ||
provide that the total amount of ad valorem taxes imposed by the | ||
political subdivision on a residence homestead of a lower-income | ||
individual that is located in a homestead preservation district may | ||
not exceed the amount of taxes the political subdivision imposed on | ||
the property in the year in which the individual first qualifies for | ||
the limitation. The legislature by general law may define | ||
"homestead preservation district" and may prescribe requirements | ||
for eligibility for a tax limitation authorized by this subsection | ||
and 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 86th Legislature, | ||
Regular Session, 2019, authorizing the governing body of a | ||
political subdivision to limit the total amount of ad valorem taxes | ||
that may be imposed by the political subdivision on the residence | ||
homestead of certain lower-income individuals. | ||
(b) Section 1-b(t), Article VIII, of this constitution | ||
takes effect January 1, 2020, and applies 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 authorizing the | ||
governing body of a political subdivision to limit the total amount | ||
of ad valorem taxes that may be imposed by the political subdivision | ||
on the residence homestead of certain lower-income individuals." |