Proposing a constitutional amendment to authorize a limitation on the total amount of ad valorem taxes that a political subdivision other than a school district, county, municipality, or junior college district may impose on the residence homesteads of certain low-income persons who are disabled or elderly and their surviving spouses.

89(R) HJR 73 - Engrossed version - Bill Text

By: Wilson

H.J.R. No. 73

A JOINT RESOLUTION

proposing a constitutional amendment to authorize a limitation on

the total amount of ad valorem taxes that a political subdivision

other than a school district, county, municipality, or junior

college district may impose on the residence homesteads of certain

low-income 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 adding Subsection (h-1) to read as follows:

(h-1)

The governing body of a political subdivision other

than a school district, county, city or town, or junior college

district by official action may provide that if a person of limited

financial means who is disabled or is 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 may not be increased

while the homestead remains the residence homestead of that person

or that person's spouse if the spouse is of limited financial means

and is disabled or is 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 of the registered

voters of the political subdivision, the governing body of the

political subdivision shall call an election to determine by

majority vote whether to establish a tax limitation provided by

this subsection.

If a political subdivision establishes a tax

limitation provided by this subsection and a person of limited

financial means who is disabled or is 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 may not be increased while

the homestead remains the residence homestead of that person's

surviving spouse if the spouse is of limited financial means and 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 provided by this subsection for a person

who qualifies for the limitation and establishes a different

residence homestead located in the same political subdivision. A

political subdivision 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 establishment by the political subdivision of the limitation.

Taxes otherwise limited by a political subdivision 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 may not repeal or rescind a tax limitation

established under this subsection. The legislature by general law

may prescribe the method for determining whether a person is of

limited financial means for purposes of 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 limitation on the total

amount of ad valorem taxes that a political subdivision other than a

school district, county, municipality, or junior college district

may impose on the residence homesteads of certain low-income

persons who are disabled or elderly and their surviving spouses.

(b)

Section 1-b(h-1), Article VIII, of this constitution,

as added by the amendment, 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

limitation on the total amount of ad valorem taxes that a political

subdivision other than a school district, county, municipality, or

junior college district may impose on the residence homesteads of

certain low-income persons who are disabled or elderly and their

surviving spouses."