HJR73 - Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of certain low-income persons who are disabled or elderly and their surviving spouses.

      By: Wilson H.J.R. No. 73       A JOINT RESOLUTION   proposing a constitutional amendment to authorize a limitation on   the total amount of ad valorem taxes that a political subdivision   other than a school district, county, municipality, or junior   college district may impose on the residence homesteads of certain   low-income persons who are disabled or elderly and their surviving   spouses.          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 (h-1) to read as follows:           (h-1)     The governing body of a political subdivision other   than a school district, county, city or town, or junior college   district by official action may provide that if a person of limited   financial means who is disabled or is 65 years of age or 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 political subdivision may not be increased   while the homestead remains the residence homestead of that person   or that person's spouse if the spouse is of limited financial means   and is disabled or is 65 years of age or older and receives a   residence homestead exemption on the homestead. As an alternative,   on receipt of a petition signed by five percent of the registered   voters of the political subdivision, the governing body of the   political subdivision shall call an election to determine by   majority vote whether to establish a tax limitation provided by   this subsection.   If a political subdivision establishes a tax   limitation provided by this subsection and a person of limited   financial means who is disabled or is 65 years of age or older dies   in a year in which the person received a residence homestead   exemption, the total amount of ad valorem taxes imposed on the   homestead by the political subdivision may not be increased while   the homestead remains the residence homestead of that person's   surviving spouse if the spouse is of limited financial means and 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 tax limitation provided by this subsection for a person   who qualifies for the limitation and establishes a different   residence homestead located in the same political subdivision. A   political subdivision 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 establishment by the political subdivision of the limitation.   Taxes otherwise limited by a political subdivision under this   subsection may be increased to the extent the value of the homestead   is increased by improvements other than repairs and other than   improvements made to comply with governmental requirements and   except as may be consistent with the transfer of a tax limitation   under a law authorized by this subsection. The governing body of a   political subdivision may not repeal or rescind a tax limitation   established under this subsection. The legislature by general law   may prescribe the method for determining whether a person is of   limited financial means for purposes 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 89th Legislature,   Regular Session, 2025, to authorize a limitation on the total   amount of ad valorem taxes that a political subdivision other than a   school district, county, municipality, or junior college district   may impose on the residence homesteads of certain low-income   persons who are disabled or elderly and their surviving spouses.           (b)     Section 1-b(h-1), Article VIII, of this constitution,   as added by the amendment, takes effect January 1, 2026.           (c)  This temporary provision expires January 1, 2027.          SECTION 3.  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 to authorize a   limitation on the total amount of ad valorem taxes that a political   subdivision other than a school district, county, municipality, or   junior college district may impose on the residence homesteads of   certain low-income persons who are disabled or elderly and their   surviving spouses."