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Texas Political Subdivision Property Tax Exemptions Amendment (2015)
| Not on Ballot |
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| This measure was not put on an election ballot |
The Texas Political Subdivision Property Tax Exemptions Amendment was not on the November 3, 2015 ballot in Texas as a legislatively referred constitutional amendment. The measure, upon voter approval, would have allowed political subdivisions, other than school districts, to offer a flat homestead exemption of at least $5,000 from ad valorem taxation.[1][2]
Currently, counties, cities and other local governments are permitted to offer percentage-based homestead exemptions up to 20 percent, but not flat-amount homestead exemptions.
The measure was introduced into the Texas Legislature by Sen. Kirk Watson (D-14) as Senate Joint Resolution 20.[3]
Text of measure
Ballot title
The proposed ballot title was:[1]
| “ | The constitutional amendment authorizing the governing body of a political subdivision other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the market value of an individual ’s residence homestead.[4] | ” |
Constitutional changes
- See also: Article 8, Texas Constitution
The proposed amendment would have added Subsections (n), (o) and (p) to Section 1-b of Article 8 of the Texas Constitution. The full text can be read below:[1]
| Amendment to Section 1-b of Article 8 of the Texas Constitution | |||||
|---|---|---|---|---|---|
| (n) The governing body of a political subdivision other than a school district by official action may exempt from ad valorem taxation a portion of the market value of the residence homestead of an individual. The amount of the exemption is $5,000 unless a larger amount is specified by the governing body authorizing the exemption. Where ad valorem tax has previously been pledged for the payment of debt, the governing body may continue to levy and collect the tax against the value of the 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.
(o) This subsection applies only to a political subdivision to which Subsection (n) of this section applies the governing body of which has not adopted an exemption under Subsection (e) of this section. An individual is entitled to an exemption from ad valorem taxation by the political subdivision under Subsection (n) of this section as if the exemption were adopted by the governing body under that subsection unless the governing body by official action elects not to adopt an exemption under that subsection. The amount of the exemption is $5,000 unless the governing body authorizes an exemption in a larger amount as provided by Subsection (n) of this section. (p) This subsection applies only to a political subdivision the governing body of which has ceased granting an exemption under Subsection (e) of this section and has adopted an exemption under Subsection (n) of this section. An individual who would have been entitled to an exemption from ad valorem taxation by the political subdivision under Subsection (e) of this section had the governing body not ceased granting an exemption under that subsection may elect to rescind entitlement to the exemption under Subsection (n) of this section and to continue to receive an exemption under Subsection (e) if the individual otherwise qualifies for the exemption under Subsection (e). The election applies only to property for which the individual received an exemption under Subsection (e) of this section in the last tax year in which the governing body granted an exemption under that subsection. Notwithstanding Subsection (e) of this section, the amount of the exemption is the dollar amount of the exemption that the individual received under that subsection in the last tax year in which the governing body granted an exemption under that subsection. An individual who makes an election under this subsection may rescind the election and reinstate entitlement to the exemption under Subsection (n) of this section. An individual who rescinds an election under this subsection may not elect to reinstate entitlement to the exemption under Subsection (e) of this section after the rescission.[4] | |||||
Support
Supporters
Municipalities
Path to the ballot
- See also: Amending the Texas Constitution
The proposed constitutional amendment was filed by Sen. Kirk Watson (D-14) as Senate Joint Resolution 20 on January 7, 2015.[3]
A two-thirds vote in both chambers of the Texas State Legislature is required to refer this amendment to the ballot. Texas was one of sixteen states that require a two-thirds supermajority. On May 5, 2015, the Texas Senate unanimously approved the amendment.[3] The measure was not approved by both chambers of the legislature.
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 Texas Legislature, "SJR No. 20," accessed February 4, 2015
- ↑ SJR No. 20 Analysis," accessed May 6, 2015
- ↑ 3.0 3.1 3.2 Texas Legislature, "SJR No. 20 History," accessed February 4, 2015
- ↑ 4.0 4.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ SJR No. 20 Witnesses," accessed May 6, 2015
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