HJR68 - Proposing a constitutional amendment authorizing the legislature to limit the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial school tax increase.

  89R3418 TJB-F     By: Bernal H.J.R. No. 68       A JOINT RESOLUTION   proposing a constitutional amendment authorizing the legislature   to limit the total amount of ad valorem taxes that a school district   may impose on certain residence homesteads following a substantial   school tax increase.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Article VIII, Texas Constitution, is amended by   adding Section 1-b-2 to read as follows:           Sec.   1-b-2.     (a) The legislature by general law may limit   the total amount of ad valorem taxes imposed by a school district on   the residence homestead of an individual who qualifies the property   as the individual's residence homestead for the preceding 15   consecutive tax years and for which the amount of taxes imposed for   general elementary and secondary public school purposes on the   property in that 15th tax year is at least 120 percent greater than   the amount of those taxes imposed on the property in the first of   those tax years, not including taxes imposed on the market value of   all improvements made to the property during that period. A law   enacted under this section may provide that the taxes imposed by the   school district on the residence homestead after that 15th tax year   may not exceed the amount of taxes imposed by a school district on   the property in that 15th tax year.           (b)     A law enacted under this section may apply to an   increase in school taxes for a 15-year period that begins not   earlier than the 15th tax year preceding the tax year in which the   law takes effect.           (c)     A law enacted under this section may provide that the   total amount of ad valorem taxes imposed by a school district on a   residence homestead may not be increased while the property remains   the residence homestead of the surviving spouse of an individual   who dies in a tax year in which the taxes on the property are subject   to the limitation authorized by Subsection (a) of this section.           (d)     Notwithstanding Subsection (a) or (c) of this section, a   law enacted under this section may provide that school taxes on a   residence homestead subject to the limitation authorized by this   section may be increased to the extent the value of the residence   homestead is increased by an improvement made to the property,   other than:                 (1)  a repair; or                 (2)     an improvement made to comply with a governmental   requirement.           (e)  A law enacted under this section may prescribe:                 (1)     additional eligibility requirements for the tax   limitation authorized by this section; and                 (2)     procedures for the administration of the   limitation.          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment authorizing the   legislature to limit the total amount of ad valorem taxes that a   school district may impose on the residence homestead of an   individual and the surviving spouse of the individual if the   individual qualifies the property as the individual's residence   homestead for 15 consecutive tax years and the school taxes on the   property increase by at least 120 percent during that period."