SJR85 - Proposing a constitutional amendment authorizing the legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.

      S.J.R. No. 85         proposing a constitutional amendment authorizing the legislature   to increase the amount of the exemption from ad valorem taxation by   a school district of the market value of the residence homestead of   a person who is elderly or disabled.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1-b(c), Article VIII, Texas   Constitution, is amended to read as follows:          (c)  The amount of $100,000 of the market value of the   residence homestead of a married or unmarried adult, including one   living alone, is exempt from ad valorem taxation for general   elementary and secondary public school purposes.  The legislature   by general law may provide that all or part of the exemption does   not apply to a district or political subdivision that imposes ad   valorem taxes for public education purposes but is not the   principal school district providing general elementary and   secondary public education throughout its territory.  In addition   to this exemption, the legislature by general law may exempt an   amount not to exceed $60,000 [ $10,000 ] of the market value of the   residence homestead of a person who is disabled as defined in   Subsection (b) of this section and of a person 65 years of age or   older from ad valorem taxation for general elementary and secondary   public school purposes.  The legislature by general law may base the   amount of and condition eligibility for the additional exemption   authorized by this subsection for disabled persons and for persons   65 years of age or older on economic need.  An eligible disabled   person who is 65 years of age or older may not receive both   exemptions from a school district but may choose either.  An   eligible person is entitled to receive both the exemption required   by this subsection for all residence homesteads and any exemption   adopted pursuant to Subsection (b) of this section, but the   legislature shall provide by general law whether an eligible   disabled or elderly person may receive both the additional   exemption for the elderly and disabled authorized by this   subsection and any exemption for the elderly or disabled adopted   pursuant to Subsection (b) of this section.  Where ad valorem tax   has previously been pledged for the payment of debt, the taxing   officers of a school district may continue to levy and collect the   tax against the value of 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.     The legislature shall provide for formulas to protect school   districts against all or part of the revenue loss incurred by the   implementation of this subsection, Subsection (d) of this section,   and Section 1-d-1 of this article.  The legislature by general law   may define residence homestead for purposes of this section.          SECTION 2.  The following temporary provision is added to   the Texas Constitution:           TEMPORARY PROVISION. (a) This temporary provision applies to   the constitutional amendment proposed by the 89th Legislature,   Regular Session, 2025, authorizing the legislature to increase the   amount of the exemption from ad valorem taxation by a school   district of the market value of the residence homestead of a person   who is elderly or disabled.           (b)     The amendment to Section 1-b(c), Article VIII, of this   constitution takes effect for the tax year beginning January 1,   2025.           (c)  This temporary provision expires January 1, 2027.          SECTION 3.  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 increase the amount of the exemption from ad valorem   taxation by a school district of the market value of the residence   homestead of a person who is elderly or disabled."             ______________________________ ______________________________      President of the Senate Speaker of the House                 I hereby certify that S.J.R. No. 85 was adopted by the Senate   on April 23, 2025, by the following vote:  Yeas 31, Nays 0.       ______________________________   Secretary of the Senate                I hereby certify that S.J.R. No. 85 was adopted by the House   on May 20, 2025, by the following vote:  Yeas 145, Nays 0, one   present not voting.       ______________________________   Chief Clerk of the House            Received:     ______________________________                Date       ______________________________         Secretary of State