HJR72 - Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of a portion of the market value of a property that is the primary residence of an adult who has an intellectual or developmental disability and who must be related to the owner or trustee of the property within a certain degree by consanguinity.

  89R3282 TJB-D     By: Noble, Bernal, Meyer, Hull, Manuel, H.J.R. No. 72       et al.       A JOINT RESOLUTION   proposing a constitutional amendment authorizing the legislature   to provide for an exemption from ad valorem taxation of a portion of   the market value of a property that is the primary residence of an   adult who has an intellectual or developmental disability and who   must be related to the owner or trustee of the property within a   certain degree by consanguinity.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Article VIII, Texas Constitution, is amended by   adding Section 1-b-1 to read as follows:           Sec.   1-b-1.     (a)   The legislature by general law may exempt   from ad valorem taxation a portion of the market value of the real   property a person owns that is the primary residence of an adult who   has an intellectual or developmental disability and who must be   related to the owner or trustee of the property within the third   degree by consanguinity.           (b)     The portion of the market value of real property   authorized to be exempted under Subsection (a) of this section is   equal to the amount of the exemption provided by Section 1-b(c) of   this article applicable to the residence homestead of a married or   unmarried adult, including one living alone.           (c)     The legislature may define "developmental disability"   and "intellectual disability" for purposes of this section.          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment authorizing the   legislature to provide for an exemption from ad valorem taxation of   a portion of the market value of a property that is the primary   residence of an adult who has an intellectual or developmental   disability and who must be related to the owner or trustee of the   property within a certain degree by consanguinity."