83R114 CJC-D
	By: Paxton	S.J.R. No. 32

	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 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 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 [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 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 83rd Legislature,
	Regular Session, 2013, to authorize a political subdivision other
	than a school district to establish a limitation on the amount of ad
	valorem taxes 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, 2014.
	(c)  This temporary provision expires January 1, 2015.
	SECTION 3.  This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 5, 2013.
	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."