SJR26 - Proposing a constitutional amendment to authorize a political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes that the political subdivision may impose on the residence homesteads of persons who are disabled or elderly and their surviving spouses.

  89R359 SHH-D     By: Kolkhorst S.J.R. No. 26       A JOINT RESOLUTION   proposing a constitutional amendment to authorize a political   subdivision other than a school district to establish a limitation   on the amount of ad valorem taxes that the political subdivision 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(h), Article VIII, Texas   Constitution, is amended to read as follows:          (h)  The governing body of a political subdivision of this   state other than a school  [ 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 political subdivision  [ county, the city or   town, or the junior college district ] may not be increased while 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 political   subdivision  [ 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 political subdivision  [ 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   political subdivision  [ county, the city or town, or the junior   college district ] may not be increased while it remains the   residence homestead of that person's surviving spouse if the spouse   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   political subdivision  [ county, within the same city or town, or   within the same junior college district ]. A political subdivision   [ 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 political   subdivision's  [ county's, the city's or town's, or the junior college   district's ] establishment of the limitation. Taxes otherwise   limited by a political subdivision  [ 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 political subdivision  [ county,   a city or town, or a junior college district ] may not repeal or   rescind a tax limitation established 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, to authorize a political subdivision other   than a school district to establish a limitation on the amount of ad   valorem taxes that the political subdivision may impose on the   residence homesteads of persons who are disabled or elderly and   their surviving spouses.           (b)     The amendment to Section 1-b(h), 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 to authorize a   political subdivision other than a school district to establish a   limitation on the amount of ad valorem taxes that the political   subdivision may impose on the residence homesteads of persons who   are disabled or elderly and their surviving spouses."