HJR82 - 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 person who is disabled and who resides with the parent or guardian.

  89R219 TJB-D     By: Raymond H.J.R. No. 82       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 person 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 person 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 person 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 $100,000 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   person who is disabled as defined in Subsection (b) of this section   and who resides with the parent or guardian, 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 person 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 person 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 person who is disabled, or elderly person may receive   both the additional exemption for the disabled, parent or guardian   of a person who is disabled, and elderly [ and disabled ] authorized   by this subsection and any exemption for the disabled, parent or   guardian of a person 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 89th Legislature,   Regular Session, 2025, 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 person 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, 2026, and apply only to   a tax year beginning on or after that date.           (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 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 person who is disabled and   who resides with the parent or guardian."