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.

The text as introduced · 1,226 words

90R1576 TJB-D

By: Wharton
H.J.R. No. 61

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 $140,000 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 $60,000 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 90th Legislature,

Regular Session, 2027, 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, 2028, and apply only to

a tax year beginning on or after that date.

(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 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."