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A JOINT RESOLUTION
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proposing a constitutional amendment to allow the surviving spouse |
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of a person who is disabled to receive a limitation on the school |
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district ad valorem taxes on the spouse's residence homestead if |
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the spouse is 55 years of age or older at the time of the person's |
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death. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-b(d), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(d) Except as otherwise provided by this subsection, if a |
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person receives a residence homestead exemption prescribed by |
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Subsection (c) of this section for homesteads of persons who are 65 |
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years of age or older or who are disabled, the total amount of ad |
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valorem taxes imposed on that homestead for general elementary and |
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secondary public school purposes may not be increased while it |
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remains the residence homestead of that person or that person's |
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spouse who receives the exemption. If a person who is 65 years of |
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age or older dies in a year in which the person received the |
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exemption, or if a person who is disabled dies on or after January |
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1, 2013, and received the exemption in that year, the total amount |
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of ad valorem taxes imposed on the homestead for general elementary |
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and secondary public school purposes may not be increased while it |
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remains the residence homestead of that person's surviving spouse |
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if the spouse is 55 years of age or older at the time of the person's |
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death, subject to any exceptions provided by general law. The |
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legislature, by general law, may provide for the transfer of all or |
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a proportionate amount of a limitation provided by this subsection |
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for a person who qualifies for the limitation and establishes a |
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different residence homestead. However, taxes otherwise limited |
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by this subsection may be increased to the extent the value of the |
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homestead is increased by improvements other than repairs or |
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improvements made to comply with governmental requirements and |
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except as may be consistent with the transfer of a limitation under |
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this subsection. For a residence homestead subject to the |
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limitation provided by this subsection in the 1996 tax year or an |
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earlier tax year, the legislature shall provide for a reduction in |
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the amount of the limitation for the 1997 tax year and subsequent |
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tax years in an amount equal to $10,000 multiplied by the 1997 tax |
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rate for general elementary and secondary public school purposes |
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applicable to the residence homestead. For a residence homestead |
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subject to the limitation provided by this subsection in the 2014 |
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tax year or an earlier tax year, the legislature shall provide for a |
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reduction in the amount of the limitation for the 2015 tax year and |
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subsequent tax years in an amount equal to $10,000 multiplied by the |
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2015 tax rate for general elementary and secondary public school |
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purposes applicable to the residence homestead. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 86th Legislature, |
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Regular Session, 2019, to allow the surviving spouse of a person who |
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is disabled to receive a limitation on the school district ad |
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valorem taxes on the spouse's residence homestead if the spouse is |
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55 years of age or older at the time of the person's death. |
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(b) The amendment to Section 1-b(d), Article VIII, of this |
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constitution takes effect January 1, 2020, and applies only to ad |
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valorem taxes imposed for a tax year beginning on or after that |
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date. |
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(c) This temporary provision expires January 1, 2021. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2019. |
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The ballot shall be printed to provide for voting for or against the |
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proposition: "The constitutional amendment to allow the surviving |
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spouse of a person who is disabled to receive a limitation on the |
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school district ad valorem taxes on the spouse's residence |
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homestead if the spouse is 55 years of age or older at the time of |
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the person's death." |