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Texas Authorize Political Subdivisions to Limit Property Taxes Amendment (2021)
| Texas Authorize Political Subdivisions to Limit Property Taxes Amendment | |
|---|---|
 | |
| Election date November 2, 2021 | |
| Topic Taxes | |
| Status Not on the ballot | |
| Type Constitutional amendment | Origin State legislature |
The Texas Authorize Political Subdivisions to Limit Property Taxes Amendment was not on the ballot in Texas as a legislatively referred constitutional amendment on November 2, 2021.[1]
This amendment would have amended the Texas Constitution to authorize a political subdivision other than a school to limit the amount of taxes imposed on the residence homesteads of persons who are disabled or elderly and their surviving spouses.[2]
Text of measure
Constitutional changes
- See also: Article 8, Texas Constitution
The measure would have amended section 1-b of Article 8 of the state constitution. The following underlined text would have been added and struck-through text would have been deleted:[2]
Note: Hover over the text and scroll to see the full text.
Text of Section 1-b: Residence Homestead Exemption
(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 65 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 is 65 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 65 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 55 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. This
subsection does not apply to a district created under Section 59, Article XVI, or Section 52, Article III, of this constitution that has outstanding bonds, notes, or other obligations.
TEMPORARY PROVISION. (a) This temporary provision applies to the constitutional amendment proposed by the 87th Legislature, Regular Session, 2021, 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, 2022. (c) This temporary provision expires January 1, 2023. [3]
Path to the ballot
- See also: Amending the Texas Constitution
To put a legislatively referred constitutional amendment before voters, a two-thirds (66.67%) vote is required in both the Texas State Senate and the Texas House of Representatives.
This amendment was filed as House Joint Resolution 141 (HJR 141) on March 29, 2021. On May 13, 2021, the state House passed HJR 141 in a vote of 144-1, with five absent or not voting. The amendment was not voted on by the Senate before the state legislature adjourned on May 31, 2021.[1]
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See also
External links
Footnotes
- ↑ 1.0 1.1 Texas State Legislature, "House Joint Resolution 141 Overview," accessed May 13, 2021
- ↑ 2.0 2.1 Texas State Legislature, "House Joint Resolution 141 Text," accessed May 13, 2021
- ↑ Note: This text is quoted verbatim from the original source.
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State of Texas Austin (capital) |
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