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Texas Proposition 1, Property Tax Limit Reduction for Elderly and Disabled Residents Amendment (May 2022)

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Texas Proposition 1
Flag of Texas.png
Election date
May 7, 2022
Topic
Taxes
Status
Approveda Approved
Type
Constitutional amendment
Origin
State legislature

Texas Proposition 1, the Property Tax Limit Reduction for Elderly and Disabled Residents Amendment, was on the ballot in Texas as a legislatively referred constitutional amendment on May 7, 2022. It was approved.[1][2]

A "yes" vote supported amending the state constitution to authorize the state legislature to reduce the property tax limit for school maintenance and operations taxes imposed on the homesteads of elderly or disabled residents to reflect any tax rate reduction enacted by law from the preceding tax year.

A "no" vote opposed this amendment, which would have extended a tax limit reduction to the homesteads of elderly or disabled residents whose tax rates are frozen when they turn 65 or buy a new property.


Election results

Texas Proposition 1

Result Votes Percentage

Approved Yes

1,128,380 87.03%
No 168,141 12.97%
Results are officially certified.
Source


Overview

What did Proposition 1 do?

See also: Text of measure

Proposition 1 authorized the state legislature to reduce the property tax limit for school maintenance and operations taxes imposed on the homesteads of elderly or disabled residents to reflect any tax rate reduction enacted by law from the preceding tax year. In 2019, the Texas State Legislature passed House Bill 3 (HB 3), which provided school maintenance and operations tax rate compression. However, the rate reduction did not apply to the homesteads of elderly or disabled residents.

The implementing legislation, Senate Bill 12, which extended the 2019 reduction, was also passed during the second special legislative session in 2021.[2]

Have Texans voted on a similar amendment in the past?

See also: Proposition 1 (2007)

Proposition 1 and SB 12 were modeled after a 2007 constitutional amendment and 2006 property tax reduction. In 2007, voters approved Proposition 1, which was a temporary provision that reduced school property tax freeze amounts on homesteads of the elderly or disabled to provide a tax reduction similar to the reduction other taxpayers had received in 2006. The temporary provision expired on January 1, 2009. It was passed by a margin of 87.7% to 12.3%.

How did the amendment get on the ballot?

See also: Path to the ballot

Proposition 1 was introduced as Senate Joint Resolution 2 (SJR 2) on August 6, 2021. On August 9, 2021, the state Senate passed SJR 2 by a vote of 29-0 with two absent. On August 26, 2021, the state House passed SJR 2 by a vote of 116-0 with 32 absent or not voting.

Text of measure

Ballot title

The ballot title was as follows:[2]

The constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed for general elementary and secondary public school purposes on the residence homestead of a person who is elderly or disabled to reflect any statutory reduction from the preceding tax year in the maximum compressed rate of the maintenance and operations taxes imposed for those purposes on the homestead.[3]

Constitutional changes

See also: Article 8, Texas Constitution

Proposition 1 amended section 1-b of Article 8 of the state constitution. The following underlined text was added:[2]

(d-2) Notwithstanding Subsections (d) and (d-1) of this section, the legislature by general law may provide for the reduction of the amount of a limitation provided by Subsection (d) of this section and applicable to a residence homestead for a tax year to reflect any statutory reduction from the preceding tax year in the maximum compressed rate, as defined by general law, or a successor rate of the maintenance and operations taxes imposed for general elementary and secondary public school purposes on the homestead. A general law enacted under this subsection may take into account the difference between the tier one maintenance and operations rate for the 2018 tax year and the maximum compressed rate for the 2019 tax year applicable to a residence homestead and any reductions in subsequent tax years before the tax year in which the general law takes effect in the maximum compressed rate applicable to a residence homestead.[3]

Full text

The full text of Proposition 1 can be read here.

Readability score

See also: Ballot measure readability scores, 2022

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.

The FKGL for the ballot title is grade level 37, and the FRE is -33. The word count for the ballot title is 77.


Support

Supporters

Officials

Arguments

  • State Sen. Paul Bettencourt (R): "Property tax relief has been one of my top priorities since I was elected to the Texas Senate in 2014. These bills will provide over $600 million in relief per biennium to homeowners for first year homestead exemptions and those over 65 or disabled freeze value."
  • State Sen. Lois Kolkhorst (R): "To use plain English, this proposition will compress the tax rate for school maintenance and operations (M&O) for homeowners with a 65+ or disabled exemption, just as HB 3 already did for other homeowners back in 2019. Your tax rates for school taxes (M&O) are going down because we passed HB 3. This will help seniors receive the same benefit."


Opposition

Ballotpedia did not locate a campaign in opposition to the ballot measure.

Campaign finance

See also: Campaign finance requirements for Texas ballot measures

If you are aware of a committee registered to support or oppose this amendment, please email editor@ballotpedia.org.

Cash Contributions In-Kind Contributions Total Contributions Cash Expenditures Total Expenditures
Support $0.00 $0.00 $0.00 $0.00 $0.00
Oppose $0.00 $0.00 $0.00 $0.00 $0.00
Total $0.00 $0.00 $0.00 $0.00 $0.00

Media editorials

See also: 2022 ballot measure media endorsements

Ballotpedia identified the following media editorial boards as taking positions on Proposition 1.

Ballotpedia lists the positions of media editorial boards that support or oppose ballot measures. This does not include opinion pieces from individuals or groups that do not represent the official position of a newspaper or media outlet. Ballotpedia includes editorials from newspapers and outlets based on circulation and readership, political coverage within a state, and length of publication. You can share media editorial board endorsements with us at editor@ballotpedia.org.

Support

  • Dallas Morning News Editorial Board: "Two constitutional amendments on the May 7 ballot are designed to take the financial bite out of rising school district property taxes. We recommend a yes vote on both amendments."
  • Fort Worth Star-Telegram Editorial Board: "The wording is a mess that only a lawyer could love. But this proposition would help senior citizens whose property taxes are frozen get in on recent and future school tax cuts. It’s a small amount, estimated at about $110 this year, but every little bit helps. Recommendation: Yes."
  • The San Antonio Express-News Editorial Board: "For: This proposition would lower property taxes for homeowners who are elderly or disabled, allowing them to receive the benefits other homeowners received under a 2019 law that reduced property taxes."
  • The Austin Chronicle Editorial Board: For: "The measure will eliminate an unintended consequence of the Lege's last attempt to shoulder as little as possible of the burden for paying for schools while also lowering property taxes, by compressing the school district tax rate. Under the status quo, taxpayers over 65 or living with disabilities whose taxes are frozen would end up, at some point, paying more in school district property taxes than the median homeowner. Kudos where due to state Sen. Paul Betten­court, R-Houston, who can also often be malign, for being proactive to get it fixed."

Opposition

Ballotpedia had not identified media editorial boards in opposition to the ballot measure.

Background

Property tax limit for elderly and disabled residents

In Texas, homesteads of residents 65 years of age or older or disabled residents can qualify for a special tax exemption and school district property tax limit that places a ceiling at the amount the resident paid in the year they qualified for the exemption. In order to qualify for the disabled exemption and tax limit, the individual must also qualify to receive disability benefits under the Federal Old-Age, Survivors, and Disability Insurance Program administered by the Social Security Administration. The tax limit may increase if improvements are made to the property to reflect the added value to the homestead.[4]

Senate Bill 12 (2021)

During the second special legislative session in 2021, the state legislature passed Senate Bill 12 (SB 12). SB 12 is the enabling legislation for Proposition 1 that extended a property tax reduction enacted by House Bill 3 (HB 3) in 2019 to elderly and disabled residents whose property taxes are frozen either when they turn 65 or buy a new property if they are disabled. The Senate passed SB 12 by a vote of 31-0, and the House passed SB 12 by a vote of 121-0 with 27 absent or not voting. The governor signed the bill on September 17, 2021. Since Proposition 1 passed, SB 12 was designed to take effect on Jan. 1, 2023. The Legislative Budget Board estimated that the reduction would result in a $467.5 million reduction to revenue in the first two years of its implementation.[5]

House Bill 3 (2019)

In 2019, the Texas State Legislature passed House Bill 3 (HB 3), which effectively reduced school maintenance and operations (M&O) tax rates in exchange for more state dollars to local school districts. The bill passed the House by a vote of 139-0 with 11 absent or not voting. HB 3 passed the Senate by a vote of 31-0.[6]

Proposition 1 (2007)

See also: Texas Property Taxes for the Elderly or Disabled, Proposition 1 (May 2007)

Proposition 1 and SB 12 were modeled after a 2007 constitutional amendment and 2006 property tax reduction. In 2007, voters approved Proposition 1, which was a temporary provision that reduced school property tax freeze amounts on homesteads of the elderly or disabled to provide a tax reduction similar to the reduction other taxpayers had received in 2006. The temporary provision expired on January 1, 2009. It was passed by a margin of 87.7% to 12.3%.[7]

Even-year ballot measure elections in Texas

Between 1985 and 2021, Ballotpedia tracked 10 measures on even-numbered year ballots in Texas. All 10 measures were approved. During that same period, Texas voters decided 251 ballot measures on odd-numbered year elections. Of that total, 219 measures were approved, and 32 measures were defeated.

Path to the ballot

See also: Amending the Texas Constitution

To put a legislatively referred constitutional amendment before voters, a two-thirds vote is required in both the Texas State Senate and the Texas House of Representatives.

Proposition 1 was introduced as Senate Joint Resolution 2 (SJR 2) on August 6, 2021. On August 9, 2021, the state Senate passed SJR 2 by a vote of 29-0 with two absent. On August 26, 2021, the state House passed SJR 2 by a vote of 116-0 with 32 absent or not voting.[1]

Vote in the Texas State Senate
August 9, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 21  Approveda
YesNoNot voting
Total2902
Total percent93.55%0.0%6.45%
Democrat1102
Republican1800

Vote in the Texas House of Representatives
August 26, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 99  Approveda
YesNoNot voting
Total116032
Total percent78.4%0.0%21.6%
Democrat36030
Republican8002

How to cast a vote

See also: Voting in Texas

Click "Show" to learn more about voter registration, identification requirements, and poll times in Texas.

See also

External links

Footnotes

  1. 1.0 1.1 Texas State Legislature, "Overview of SJR 2," accessed August 10, 2021
  2. 2.0 2.1 2.2 2.3 Texas State Legislature, "Senate Joint Resolution 2," accessed August 10, 2021
  3. 3.0 3.1 3.2 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 Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content
  4. Comptroller Texas, "AGE 65 OR OLDER OR DISABLED EXEMPTIONS FREQUENTLY ASKED QUESTIONS," accessed May 18, 2021
  5. Texas State Legislature, "Senate Bill 12," accessed August 30, 2021
  6. Texas State Legislature, "House Bill 3," accessed September 10, 2021
  7. Texas State Legislature, "Senate Joint Resolution 13," accessed September 10, 2021
  8. VoteTexas.gov, "Who, What, Where, When, How," accessed February 27, 2023
  9. Texas Secretary of State, “Request for Voter Registration Applications,” accessed February 27, 2023
  10. Texas Secretary of State, “Voter Registration,” accessed February 27, 2023
  11. 11.0 11.1 11.2 NCSL, "State Profiles: Elections," accessed July 28, 2024
  12. Texas Secretary of State, "Request for Voter Registration Applications," accessed July 28, 2024
  13. Texas Constitution and Statutes, “Election Code,” accessed February 23, 2023
  14. The Texas Tribune, “Texas officials flag tens of thousands of voters for citizenship checks,” January 25, 2019
  15. The New York Times, “Federal Judge Halts ‘Ham-Handed’ Texas Voter Purge,” February 28, 2019
  16. The New York Times, “Texas Ends Review That Questioned Citizenship of Almost 100,000 Voters,” April 26, 2019
  17. Texas Secretary of State, “Secretary Whitley Announces Settlement In Litigation On Voter Registration List Maintenance Activity,” April 26, 2019
  18. Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
  19. 19.0 19.1 19.2 19.3 19.4 Texas Secretary of State, "Required Identification for Voting in Person," accessed February 27, 2023 Cite error: Invalid <ref> tag; name "tvid" defined multiple times with different content