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.

The text as introduced · 365 words

90R3058 DRS-D

By: Jones of Dallas
H.J.R. No. 40

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 $140,000. 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 90th Legislature,

Regular Session, 2027, 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, 2028.

(c) This temporary provision expires January 1, 2029.

SECTION 3. This proposed constitutional amendment shall be

submitted to the voters at an election to be held November 2, 2027.

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."