HJR96 - Proposing a constitutional amendment authorizing the commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value of an individual's residence homestead.

  89R5397 DRS-D     By: Jones of Dallas H.J.R. No. 96       A JOINT RESOLUTION   proposing a constitutional amendment authorizing the commissioners   court of a county to adopt an exemption from ad valorem taxation by   the county of a portion, expressed as a dollar amount, of the   appraised value of an individual's residence homestead.          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 (e-1) to read as follows:           (e-1)     The commissioners court of a county by official action   may exempt from ad valorem taxation by the county a portion,   expressed as a dollar amount, of the appraised value of the   residence homestead of an individual. The amount of the exemption   may not exceed $100,000. An eligible individual is entitled to   receive other applicable exemptions provided by law. Where ad   valorem tax has previously been pledged for the payment of debt, the   county may continue to levy and collect the tax against the value of   the 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.          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, authorizing the commissioners court of a   county to adopt an exemption from ad valorem taxation by the county   of a portion, expressed as a dollar amount, of the appraised value   of an individual's residence homestead.           (b)     The amendment to Section 1-b, Article VIII, of this   constitution takes effect beginning with the tax year that begins   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 authorizing the   commissioners court of a county to adopt an exemption from ad   valorem taxation by the county of a portion, expressed as a dollar   amount, of the appraised value of an individual's residence   homestead."