HJR105 - Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

  89R6362 MLH-D     By: Button H.J.R. No. 105       A JOINT RESOLUTION   proposing a constitutional amendment establishing a limitation on   the total amount of ad valorem taxes that a county may impose on the   residence homesteads of 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 amending Subsection (h) and adding Subsection (h-1)   to read as follows:          (h)  The governing body of a [ county, a ] city or town[ , ] or a   junior college district by official action may provide that if a   person who is disabled or is 65  [ sixty-five (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 [ county, the ] city or town[ , ] or   the junior college district may not be increased while the   homestead [ it ] remains the residence homestead of that person or   that person's spouse who is disabled or is 65 [ sixty-five (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 [ (5%) ] of the registered voters of the   [ county, the ] city or town[ , ] or the junior college district, the   governing body of the [ county, the ] city or town[ , ] or the junior   college district shall call an election to determine by majority   vote whether to establish a tax limitation provided by this   subsection.  If a [ county, a ] city or town[ , ] or a junior college   district establishes a tax limitation provided by this subsection   and a [ disabled ] person who is disabled or is 65 [ a person   sixty-five (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 [ county, the ]   city or town[ , ] or the junior college district may not be increased   while the homestead [ it ] remains the residence homestead of that   person's surviving spouse if the spouse is disabled or is 55   [ fifty-five (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 within the same   [ county, within the same ] city or town[ , ] or within the same junior   college district.  A [ county, a ] city or town[ , ] or a junior college   district 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 [ county's,   the ] city's or town's[ , ] or the junior college district's   establishment of the limitation.  Taxes otherwise limited by a   [ county, a ] city or town[ , ] or a junior college district 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   [ county, a ] city or town[ , ] or a junior college district may not   repeal or rescind a tax limitation established under this   subsection.           (h-1)     Except as otherwise provided by this subsection, if a   person receives a residence homestead exemption prescribed by   Subsection (c) of this section for homesteads of persons who are   disabled or are 65 years of age or older, the total amount of ad   valorem taxes imposed on that homestead by a county may not be   increased while the homestead remains the residence homestead of   that person or that person's spouse who receives the exemption.   If   a person who is disabled or is 65 years of age or older dies in a   year in which the person received the exemption, the total amount of   ad valorem taxes imposed on the homestead by a county may not be   increased while it remains the residence homestead of that person's   surviving spouse if the spouse is disabled or 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 required by this subsection for a person who qualifies   for the limitation and establishes a different residence homestead.     Taxes otherwise limited by 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 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, establishing a limitation on the total   amount of ad valorem taxes that a county may impose on the residence   homesteads of persons who are disabled or elderly and their   surviving spouses.           (b)     The amendment to Section 1-b, Article VIII, of this   constitution 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 establishing a   limitation on the total amount of ad valorem taxes that a county may   impose on the residence homesteads of persons who are disabled or   elderly and their surviving spouses."