~Z~,f~'c~A~~f.~~t; COMMISSIONERS COURT AGENDA REQUEST TO BE REVIEWED BY THE COURT. ~~~~ MADE BY: Dave Nicholson OFFICE: Commissioner, i~rer~ut ~ MEETING DATE: December 8, 2003 TIME PREFERRED: SUBJECT: (PLEASE BE SPECIFIC) Consider, discuss and set a public hearing on the subject of authorizing the freezing of ad valorem property tax values on the residential property of owners, who are elderly or disabled, beginning in 2004. EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) NAME OF PERSON ADDRESSING THE COURT: Commissioner Pct. #4 ESTIMATED LENGTH OF PRESENTATION: IF PERSONNEL MATTER -NAME OF EMPLOYEE: Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting scheduled for Mondays: THIS REQUEST RECEIVED BY: THIS REQUEST RECEIVED ON: 5:00 P.M. previous Tuesday. All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be appreciated and contribute towards you request being addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners' Court. (H.IR 68; Secdan !) ~R ti8, Section k would authorize the ratans' Land Board ro use excess _eipts in the Veterans' Laud and ttt~ras' Housing Assistance funds for rrnerat of revenue bonds, and use excess ~ets in those funds !n provide veterans :~ proposed arrtcrdrstera will appear ors ballot as follows: `7'tie constitutional " endment authorizing the Veterarn+ nd Board to use assets Id cet'faitt vets ns' land and veterans+ l~sutstng sue, ce funds to provide veterans homes . the aged or infirm and to make tsritf± •. il. mtetrst, and bond etrlranceine~ meats On ttwelire krirYi+lk~~ :, _.,+t:+m ...... a•:.F'~i.~aJ~ai~ut iHaU~ avatlal~le sctsvol funds by rerltriri»p; during the n,e~:t twc fiGSCai years. turd t~aittx annual tGshtbtalpm to the a'~~ihaeaRor "~ fursd ofa ~. penxrttage; of smy ~•, t.Proja~. Ilse ~ of !y!naY not exoeed.taeu~ Pad school fund! rota! "'+""~~ ' invesht-att < ~ y ,; ~fo~ tlmrfzaRtlob of fhe,isBr ~~ ~ 6orra-ln~g~ai~ei6oe •~ on a_ shot[ term tarts a sta ~ ~ ? ~ PmP~d arnetxhtserrt wili•:gtpe>,r,in,.~~ portation > ,fot'~ the ballot as follows: "The " aoos~tlional tabled pro,Jeda, and theh _. r;. ; ~ , ., amendment mtaptog to the use d h~cc:oitte bonds 'and other , pd f~ a and appreciatbn of the secorftie T7>E: Pmp~ekbn will appear on the ballot as school tnndl+ . Pe~nent 'secured Dy the state highway fWud;» follows: fOThe rnnstitutional amend- , :., ~' ,;~.a. mart retatittg to the provision of parks ~ : ~ 'PROPOSIT'ION X5 •. a~ndva~t'ecr+emi~ottal thcilities by cxrtaln can- PROPOSITION 10 ~ i (I1JR 54j' ' : a a ~ z ~•~ ' r'etiamation districts." (HIR 61) _ , ,,~~. .:i,~1 PROPOSITION 5 . (SIR 25) SJR 25 wonid'authosize ttte le8isladsn to ~! ~ P4~PC1tY taxes certain tan- ';' isxlade ~' ~,whit:h" r"oold' *' tratler~ iiot substarstiapX.:' , a>5xed. to rest a and txrt used as S tsp. . dermal dwei}kng, '` ' '' ~'' . 'i~G. HJR•6l _: . ~ IiJtt would authorize. tnuplrcip$li po ,,t _ . donate surplus tire-6ghtin e+iai •.. ~l~es, err txtatalaks to the -r~s-* r-- ~ nu acs ur wruc;rr use sale or wIIle eras foBows-- "°fhe erbf' ~ tt:leat was sold N7R 23 would audtaibe a qualified horse- audq~,~ Local ctut[omt amend . , by ~ electiars: n~a1d i~tt's snap lay baelcthe owntx b re.5tutnce x homy equity loan with treat atn6orlshtY tr home equity line 4t:- .,.~t~~ ~°: ` a~ ~ ' ~ aR ~&~ ~• •I'ho~ proposed amendmeru will appear ctrxltt, ~'pmviding~ for adminiatrafivrE , of " , -;~; ~' .~ t x t ' f ~ .~ ~ ,. ; . Ihel.ballot a8 follawa, "A:, z. ~y~.r! ~ ~ ~y ~+'~~. s-c rF "l1r~ProPostHQt}wslcOtllllCbailOtaS,i aa~mdmCM tO aODt- tAec}q~lsb '~~^la~. t{itherpalci,• ' as i°i'hc ct-nstitutionel amendtnesst ' thor'I~ng au[L ~+ ne1~~;Ymen~' t • ~ ~ • ~ r.~" .enact kaWS aU ~ ~~' adtidtt td ' . 1~ atr~-y(wr pa'i. { Peiltatt6tg ref6tan~Lsg of a home g°~° . ~ldbttt of home~eiptktT harts," 5 ~~ ~Ry' , ttie.operation of wineries m tldgstate. 3 ~ a, , -. , ~: sr:ttie redemptbn ofa mluerpt inlets. ban Wit1t a reverse ~ ` ~ PROPO- ON 17 oidtor unpak3 ad vatat+eln ~'a,. } ~; ~ R ~a~s `. P OPOSITION i2 • ~» ~';~~~ F n r _ PROPOSITTION 7 (IUK 3~ ~ , _ (HJR 21~.. ., " ~~ ~ ~ . l PROPOSITION 3 . 1. , .:. •: ~ ~~ a~ Lti' Ii1R 2I' urould bet Wit' irsctease HJR 3 . would im-necikately authorize thhiD scisod ProDettY taxes on trsidettce home (HTR $5} I"iJR 44 world reduce the ntimber of per- l..egislatare to limit rion-econonsic, date steads of disabkxl persons ` ,sons who trmiae • up th@ jut'~r in a district assessed ~i~ a provides of ; • SS would authartze! dse# legutatnre~ W ~ ~~ .~ case from a health care sod, atler,)aouary 1, 2005, ~ ~ vtill appeal oil the ballot as. ipt from taxation lard owned by a eels `twelve to six.. limit awards in all other types ~ ~ `°Ilre '• ...~ , . Cor~ibutiileai. amend., otgarsization that is lea9ed for usg`as - ~ , ,~ to pmhipit ~ lttct'e~eR wok or that will be aaed,lo e~tQeq~:are 4 7Le proposed atStEadeuent_will appear on The proposed arrseytdasea[:wtll; appe~ t~onnt :~ ;school."llistrlci gad vahregi' tract a place of religioµ4~w that thtS;baUat ere follgcrrs; "The ooa>stitutiorsal - the ballot as foklows+',?I'tre cvt~tltu taxes that sorry be ~ttpOde$,,,,Q'~t the rtssi~ 's no revenue.... , . astiendrrrettt bo p4tmk s fix-Person jWy ~ amendment casceraing _dvi<-b detnx Mntestead of a'dbab~il pe•'son »- . ;` flit a dttirtr9cf egret misdemeanor trial against .doctors and ., trrsalth : card . ~ - prolx~sititm willappearanthebat}oias , ~ ' providers,.and other actlorrs,,.:authori~ ~ PROPOSITIOl~'18 ' ws: °°t'tte cotsstituHonal aurendlgtet-i • .. , • PROPOSITION 8 ing ~ re to determbie Ilmtt~ uthoriie the legislature ta:.bteatpt _ . , ~~ 62). lions on non-ec»nomic damaged.*---,,3}} ~~ i~ • '. -' i ad valorem taxat-tin propt~y ; • ~. ~ ~ i{ ; N1~ 5g would authorise the , ~ by a religious organiatat that is PROPOSITION 13 - + ~'~ ib d for use as a school or. that )s. IiJR 62 would audhorize the legislature to ii permit a•pexson m asssurse ati p~ce of a, ~l with the intent of expatrdiog or . permit aperson to assume offiu: withoutan (HTR 16) ~t , .pofidcal subdivssioa i+vithoiu au'ekeatiots if tntcting a religious fgct +a t"lecaon kf the person, is the tidy c:utdidate: _ ~ - to qualify in an election for that office artei~ dse electiexr is •tequired by the Texas PROPOSITION ~- ~ . Tbua ptopOSrtion applies io (SIR 30) ```" ~ sate and ti>r~ potidipal . 'visions, ' . r' whereas [riiopagtion 18 s only m 3Q,would aottionze thp` ~ ~ ,F,i ~atPu'6tit~T '6pb~lrt~lys~_e4yyai~jpn a`cx~}.y~~j,.'., y }j~~~ ~, y b~ 'r ,,~ ,;' F ~~j~} ~ {~y` ~:; Y.,tt~lG taxes. Wjy{'it ~d111~~' ~..4~in '. iPYL..r~:~H `^9J HTR 16 would authtize a cblmty, town, arxi junior co0e~e district to 1 property taxes on a home ,.., of a person who is d~i on `' ~ stlhds. of the di9a1 m f apti tiiek spotrsee; rt ~ t, f9'~`~ ~` ~~R ~~~. +.;. the person k the aeuve ~]' >v ~'. tat~~ _. farces." ityR~ kn an electiotr for that`offroe encl. the elet~ lion s tegwied by the Texas Ooirsdtonoa: 'ilds proposition applies only ro local ; S err ~ icai snl>?Svisiotu; • SvlseYeas t'roposstipr}` $, applka ib state and kxxrl potittal sttlidigi~ . Bstos tea • k signs, ~. $~ ~`~S ~ sabretasetttti '~ 'vYil4.* ,~~•, ~ stltttcl6u t~u¢ , reclbldo•,uru . f# k mantic ai Il3t ~ , -" a~i•S..e~i(ct.~ea~a.{ii-~~o[ t ~, „C. -• Office of the Secretary of State Race Summary Report 2003 Constitutional Amendment Election 9/13/03 RACE NAME Prop 1 Funding veterans' housing IN FAVOR AGAINST Prop 2 Mineral interests property redemption IN FAVOR AGAINST Prop 3 Exemption for religious groups IN FAVOR AGAINST --------------------------------------- Prop 4 Districts can provide parks IN FAVOR AGAINST Prop 5 Exemption for certain trailers IN FAVOR AGAINST http : //204.6 5.104.19/el chi st. ex e PARTY CANVASS PERCENT VOTES 1,127,888 81.45% 256,735 18.54% Race Total 1,384,623 830,009 62.42% 499,696 37.57% Race Total 1,329,705 730,127 52.88% 650,563 47.11% Race Total 1,380,690 746,523 56.43% 576,164 43.56% Race Total 1,322,687 846,005 62.32% 511,507 37.67% Race Total 1,357,512 12/1/2003 :°age 4 0': ~~ Prop 6 Permits reverse mortgaging IN FAVOR 958,293 70.90% AGAINST 393,239 29.09% Race Total 1,351,532 Prop 7 Allows six-person jury IN FAVOR 1,033,199 74.66% AGAINST 350,491 25.33% Race Total 1,383,690 Prop 8 Taking office without election IN FAVOR 781,330 56.38% AGAINST 604,385 43.61% Race Total 1,385,715 ---------------------------------------- Prop 9 Permanent school fund IN FAVOR 655,983 50.29% AGAINST 648,167 49.70% Race Total 1,304,150 --------------------------------------- Prop 10 Volunteer fire departments IN FAVOR 1,284,004 91.66% AGAINST 116,677 8.33% Race Total 1,400,681 Prop 11 Dispensing of Texas wine IN FAVOR 851,809 62.40% AGAINST 513,053 37.59% Race Total 1,364,862 Prop 12 Suits against doctors and providers IN FAVOR 751,896 51.13% AGAINST 718,547 48.86% Race Total 1,470,443 http://204.65.104.19/elchist.exe 12/1/2003 ._f'- ---------------------------------------- Prop 13 Tax freeze on certain homes IN FAVOR AGAINST ---------------------------------------- Prop 14 Transportation agencies funding IN FAVOR AGAINST Prop 15 Retirement systems benefits IN FAVOR AGAINST Prop 16 Home equity loans and credits IN FAVOR AGAINST ---------------------------------------- Prop 17 Tax freeze on homes of disabled IN FAVOR AGAINST Prop 18 Assuming office without election IN FAVOR AGAINST Prop 19 Eliminating rural fire districts IN FAVOR AGAINST 1,125,947 81.00% 264,069 18.99% Race Total 1,390,016 810,855 61.03% 517,606 38.96% Race Total 1,328,461 964,515 71.53% 383,710 28.46% Race Total 1,348,225 862,009 65.41% 455,707 34.58% Race Total 1,317,716 1,063,917 77.72% 304,860 22.27% Race Total 1,368,777 720,479 53.08% 636,863 46.91% Race Total 1,357,342 759,336 58.74% 533,264 41.25% http://204.65.104.19/elchist.exe 12/1/2003 :'ale ~~ o`: ~. Race Total 1,292,600 Prop 20 Assisting defense-related communities IN FAVOR 743,048 56.85% AGAINST 563,848 43.14% Race Total 1,306,896 Prop 21 Compensation for government service IN FAVOR 692,937 52.32% AGAINST 631,328 47.67% Race Total 1,324,265 Prop 22 Elected official on military duty IN FAVOR 1,069,328 78.48% AGAINST 293,083 21.51% Race Total 1,362,411 SOS Home Page Election History Pale Election Home Page For comments or aug~estions, please e-mail t~~ebmastcr'a,sos.state.tt.us http://204.b5.104.19/elchist.exe 12/1/2003 Office of the Secretary of State 2003 Constitutional Amendment Election KERB County Race Summary RACE NAME Prop 1 Funding veterans' housing IN FAVOR AGAINST Prop 2 Mineral interests property redemption IN FAVOR AGAINST Prop 3 Exemption for religious groups IN FAVOR AGAINST Prop 4 Districts can provide parks IN FAVOR AGAINST Prop 5 Exemption for certain trailers IN FAVOR AGAINST PARTY CANVASS pERCENT VOTES 4,251 82.91% 876 17.08% Race Total 5,127 3,178 64.47% 1,751 35.52% Race Total 4,929 2,b67 5227% 2,435 47.72% Race Total 5,102 2,608 53.94% 2,227 46.05% Race Total 4,835 3,181 66.22% 1,622 33.77% Race Total 4,803 http://204.65.104.19/elchist.exe 12/1/2003 /`1 _. ._ i ~=1~~ V ~... Prop 6 Permits reverse mortgaging IN FAVOR AGAINST Prop 7 Allows six-person jury IN FAVOR AGAINST Prop 8 Taking office without election IN FAVOR AGAINST Prop 9 Permanent school fund IN FAVOR AGAINST Prop 10 Volunteer fire departments IN FAVOR AGAINST Prop 11 Dispensing of Texas wine IN FAVOR AGAINST Prop 12 Suits against doctors and providers IN FAVOR AGAINST 3,549 75.93% 1,125 24.06% Race Total 4,674 4,305 85.39% 736 14.60% Race Total 5,041 3,617 71.22% 1,461 28.77% Race Total 5,078 2,826 59.55% 1,919 40.44% Race Total 4,745 4,893 94.55% 282 5.44% Race Total 5,175 3,031 60.51% 1,978 39.48% Race Total 5,009 3,952 73.77% 1,405 26.22% http://204.65.104.19/elchist.exe 12/1/2003 Prop 13 Tax freeze on certain homes IN FAVOR AGAINST Prop 14 Transportation agencies funding IN FAVOR AGAINST Prop 15 Retirement systems benefits IN FAVOR AGAINST Prop 16 Home equity loans and credits IN FAVOR AGAINST ------------------------------------- Prop 17 Tax freeze on homes of disabled IN FAVOR AGAINST Prop 18 Assuming office without election IN FAVOR AGAINST Prop 19 Eliminating rural fire districts IN FAVOR AGAINST http : //204.6 5.104.19/el chi st. ex e Race Total 5,357 4,458 87.25% 651 12.74% Race Total 5,109 3,202 66.68% 1,600 33.31% Race Total 4,802 2,973 61.89% 1,830 38.10% Race Total 4,803 3,266 69.29% 1,447 30.70% Race Total 4,713 4,106 82.25% 886 17.74% Race Total 4,992 3,133 63.76% 1,780 36.23% Race Total 4,913 3,095 66.27% 1,575 33.72% 12/1/2003 ;gage ~`• of ~• Race Total 4,670 Prop 20 Assisting defense-related communities IN FAVOR 2,947 61.78% AGAINST 1,823 38.21% Race Total 4,770 Prop 21 Compensation for government service IN FAVOR 2,797 57.92% AGAINST 2,032 42.07% Race Total 4,829 Prop 22 Elected official on military duty IN FAVOR AGAINST 4,355 86.71% 667 13.28% Race Total 5,022 SOS Home. Page Election History Page Election Home Page For comments or suggestions, please e-mail w~elamastcr~asos.statcar.us http://204.65.104.19/elchist.exe 12/1/2003 _ _, ._. . s '~~~illl~l~lw .., .yn~rr:r;i-Pir~ht~i Lcgis(iiture Hc.~rne I_?_c><3tioi E3i I States :History Q H IStq rJ/ History • T~~x~ • Actions • Capti~~~s. • Authors • Coauthors • Amendment • Next Bill Bill: H]R 16 -Legislative Session: 78(R) Council Document: 78R 00761 Enrolled 05/30/2003 E Filed with the Secretary of State Proposing a constitutional amendment to authorize a county, a city or town, or a junior college dist to establish an ad valorem tax freeze on residence homesteads of the disabled and of the elderly ai their spouses. Author: Brown, Fred (Brown, Betty (Gattis (Chavez ~ Baxter Coauthor: Allen ~ Alonzo ~ Branch ~ Callegari ~ Canales ~ Capelo (Chisum ~ Christian ~ Cc Robby ~ Corte ~ Crabb (Crownover (Davis, John (Davis, Yvonne (Dawson ( Denny ~ Deshotel ~ Driver ~ Edwards ~ Eiland ~ Eissler (Ellis (Farabee ~ Farrar Flores ~ Flynn (Giddings (Goodman (Goolsby ~ Griggs ~ Hamilton ~ Hamric ( Hardcastle ~ Harper-Brown ~ Hegar ~ Homer ~ Hope (Hughes ~ Hunter (Hupp Isett (Jones, Elizabeth (Jones, Jesse ~ Keller, Bill (Keller, Jim (King ~ Kolkhc ~ Kuempel (Laubenberg ~ Luna ~ Madden ~ McCall ~ McReynolds ~ Menendez ~ Moreno, Joe E. (Morrison (Mowery (Naishtat ~ Nixon (Noriega (Oliveira (Pe ~ Pickett ~ Pitts ~ Quintanilla ~ Reyna ~ Ritter ~ Rodriguez ~ Solis (Solomons ~ Talton ~ Taylor ~ Thompson (Turner (Van Arsdale ~ West, George "Buddy" ( V ~ Wohlgemuth ~ Wong (Zedler Sponsor: Nelson Subjects: Aging Disabilities, Persons with Property Interests--Homestead Resolutions--Constitutional Amendments Taxation--City Taxation--County Taxation--Property-Exemptions Remarks: Enabling legislation is HB 136. Senate Finance Committee: Status: Out of committee Vote: Ayes=13 Nays=O Present Not Voting=0 Absent=2 House http://www. capitol .state. tx.us/cgi-bin/db2www/tl o/billhi st/billhi st. d2w/report?LEG=78& 5... 12/ 1 /2003 Committee: I_r:cal t.~cvernn~E:nt'f~ays~_.3r~i Means Status: Out of committee Vote: Ayes=7 Nays=O Present Not Voting=0 Absent=0 http://www.eapitol.state.tx.us/cgi-bin/db2www/tlo/billhistJbillhist.d2w/report?LEG=78& 5... 12/1 /2003 H.J.R. No. 16 A JOINT RESOLUTION proposing a constitutional amendment to authorize a county, a city or town, or a junior college district to establish an ad valorem tax freeze on residence homesteads of the disabled and of the elderly and their spouses. BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 1-b, Article VIII, Texas Constitution, is amended by adding Subsection (h) to read as follows: (h) The governing body of 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 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 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 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 {50) of the registered voters of the 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 county, a city or town, or a junior college district establishes a tax limitation provided by this subsection and a disabled person or 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 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 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 county, within the same city or town, or within the same junior college district. A 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 county's, the city's or town's, or the junior college district's establishment of the limitation. Taxes otherwise limited by a 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 county, a city or town, or a http://www.capitol.state.tx.us/cgi-bin/tlo/viewtext. cmd?LEG=78&SESS=R&CHAMBER=... 12/1 /2003 -..... ~ +~x: j _i -: =o.__c:~l._ie~c e_diat,_ic~._ rra r~r_~:t repeal or rescind a tax limitation e t~ib.~i: nerd under this ~.ubsec ___cn. SECTION 2. Thais k~ropcsed constitutional amendment shall be sucrn~-ted to t~,e voters a` an election to be held on September 13, 20C3. The ballot shall be printed to provide for voting for or against the proposition: "The constitutional amendment to permit counties, cities and towns, anal junior college districts to establish an ad valorem tax freeze on residence homesteads of the disabled and of the elderly and their spouses." President of the Senate Speaker of the House I certify that H.J.R. No. 16 was passed by the House on May 2, 2003, by the following vote: Yeas 143, Nays 0, 1 present, not voting; and that the House concurred in Senate amendments to H.J.R. No. 16 on May 29, 2003, by the following vote: Yeas 139, Nays 0, 2 present, not voting. Chief Clerk of the House I certify that H.J.R. No. 16 was passed by the Senate, with amendments, on May 27, 2003, by the following vote: Yeas 27, Nays 0. RECEIVED: Date Secretary of State Secretary of the Senate http://www. capitol. state.tx.us/cgi-bin/tlo/viewtext. cmd?LEG=78& SES S=R&CHAMBER=... 12/1 /2003 Q H7R 16 Adobe PDF Text Menu Full Screen TLO Home 6etA~~~• http://www. capitol.state.tx.us/cgi-bin/tlo/textfrmt.cmd?LEG=78&SESS=R&CHAMBER=... 12/1/2003 _~P_.. _. ~'X `~{~-~`; - --' -;'!~ - _=.r'"n _ fir. 'v"STS' On - H.B. No. 136 AN ACT relating to limiting the amount of county, municipal, or junior college district ad valorem taxes that may be imposed on the residence homesteads of the disabled and of the elderly and their surviving spouses. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by adding Section 11.261 to read as follows: Sec. 11.261. LIMITATION OF COUNTY, MUNICIPAL, OR JUNIOR COLLEGE DISTRICT TAX ON HOMESTEADS OF DISABLED AND ELDERLY. (a} This section applies only to a county, municipality, or junior college district that has established a limitation on the total amount of taxes that may be imposed by the county, municipality, or junior college district on the residence homestead of a disabled individual or an individual 65 years of age or older under Section 1-b(h), Article VIII, Texas Constitution. (b) The tax officials shall appraise the property to which the limitation applies and calculate taxes as on other property, but if the tax so calculated exceeds the limitation provided by this section, the tax imposed is the amount of the tax as limited by this section, except as otherwise provided by this section. The county, municipality, or junior college district may not increase the total annual amount of ad valorem taxes the county, municipality, or junior college district imposes on the residence homestead of a disabled individual or an individual 65 years of age or older above the amount of the taxes the county, municipality, or junior college district imposed on the residence homestead in the first tax year, other than a tax year preceding the tax year in which the county, municipality, or junior college district established the limitation described by Subsection (a), in which the individual qualified that residence homestead for the exemption provided by Section 11.13(c) for a disabled individual or an individual 65 years of age or older. If the individual qualified that residence homestead for the exemption after the beginning of that first year and the residence homestead remains eligible for the exemption for the next year, and if the county, municipal, or junior college district taxes imposed on the residence homestead in the next year are less than the amount of taxes imposed in that first year, a county, municipality, or junior college district may not subsequently increase the total annual amount of ad valorem taxes it imposes on the residence homestead above the amount it imposed on the residence homestead in the year immediately following the first year, other than a tax year preceding the tax year in which the county, municipality, or junior college district established the limitation described by Subsection (a}, for which the individual qualified that residence homestead for the exemption. (c} If an individual makes improvements to the individual's residence homestead, other than repairs and other than improvements required to comply with governmental requirements, the county, http://www. capitol. state.tx.us/cgi-bin/tlo/viewtext. cmd?LEG=78& SES S=R&CHAMBER=... 12/1 /2003 ~, n_~n_._c__ ~<~lit.~_or_ ju.r,ior..__co_11~~_q=_~ivtrict may increase the amount of t_txc~s ~n the luxlea ~.e~ad in th~=_ first. year the value of the homestead i_s_~ncreased on__tY~~_ appraisal__roll because of the enhancement of value :;~~ the :impr~w_ements._ The amount of the tax increase is date_rmin_e_d_ ~_ap~lyin~_the cur_ren_t__tax rate to the difference betwee,~ the praised valued the homestead with the improvements and the _appraised_-Jalue__i_t would__have had without the improvements. A limitation_rovided_by_this_section then applies to the increased amount _of count~_municipal,_or junior college district taxes on _t_h_e___r_e_s_i_dence_homestead un_til_ more improvements, if any, are made. (d) A_li_mi_t_ation on county, municipal, or junior college district tax increases provided ~ this section expires if on January 1: (1} none of the owners of the structure who qualify for the exemption provided by Section 11.13(c) for a disabled individual or an individual 65 years of age or older and who owned the structure when the limitation provided by this section first took effect is using the structure as a residence homestead; or (2) none of the owners of the structure qualifies for the exemption provided by Section 11.13(c) for a disabled individual or an individual 65 years of age or older. (e) If the appraisal roll provides for taxation of appraised value for a prior year because a residence homestead exemption for disabled individuals or individuals 65 years of age or older was erroneously allowed, the tax assessor for the applicable county, municipality, or junior college district shall add, as back taxes due as provided by Section 26.09(d), the positive difference, if any, between the tax that should have been imposed for that year and the tax that was imposed because of the provisions of this section. (f) A limitation on tax increases provided by this section does not expire because the owner of an interest in the structure conveys the interest to a qualifying trust as defined by Section 11.13(j) if the owner or the owner's spouse is a trustor of the trust and is entitled to occupy the structure. (g) Except as provided by Subsection (c), if an individual who receives a limitation on county, municipal, or junior college district tax increases provided by this section subsequently qualifies a different residence homestead in the same county, municipality, or junior college district for an exemption under Section 11.13, the county, municipality, or junior college district may not impose ad valorem taxes on the subsequently qualified homestead in a year in an amount that exceeds the amount of taxes the county, municipality, or junior college district would have imposed on the subseguently qualified homestead in the first year in which the individual receives that exemption for the subsequently qualified homestead had the limitation on tax increases provided by this section not been in effect, multiplied by a fraction the numerator of which is the total amount of taxes the county, municipality, or junior college district imposed on the former homestead in the last year in which the individual received that exemption for the former homestead and the denominator of which is the total amount of taxes the county, municipality, or junior college district would have imposed on the former homestead in the last year in which the individual received that exemption for the former homestead had the limitation on tax increases provided by this section not been in effect. (h) Rn individual who receives a limitation on county, municipal, or junior college district tax increases under this section and who subsequently qualifies a different residence homestead in the same county, municipality, or junior college http://www. capitol .state.tx.us/cgi-bin/tlo/viewte~. cmd?LEG=78&SESS=R&CHAMBER=... 12/1 /2003 _ ._, di.st.:~_:__t:__for an__er:~_~n~,t_on un~9er Section 11.13, or an agent of the i.n~.:.v:_~:ualt i.>__ent.:it.led _to r?c:eive_from the chief appraiser of the a~:.~a:__al district i.n which the: former homestead was located a write>__^ _certificat_e providing__t.he information necessary to dete.mine whether the individual _may qualify for a limitation on the s_u~;,s_eguen~_lv_guali_fi_ed hom__este_ad under Subsection (g) and to calculate the amount_ of taxes the county, municipality, or junior college_ distri_c__t_m__a_y impose on_ the subsequently qualified homestead. (i) If an individual who qualifies for a limitation on county, municipal, or junior college district tax increases under th_i_s section dies, the surviving spouse of the individual is entitled to the_ lim_itati__on on_ taxes imposed by the county, municipality,_or junior college district on the residence homestead of the individual if: (1) the survivinc spouse is disabled or is 55 years of age or older when the individual dies; and (2) the residence homestead of the individual: (A) is the residence homestead of the surviving spouse on the date that the individual dies; and (B) remains the residence homestead of the surviving spouse. (j) If an individual who is 65 years of age or older and qualifies for a limitation on county, municipal, or junior college district tax increases for the elderly under this section dies in the first year in which the individual qualified for the limitation and the individual first qualified for the limitation after the beginning of that year, except as provided by Subsection (k), the amount to which the surviving spouse's county, municipal, or junior college district taxes are limited under Subsection (i} is the amount of taxes imposed by the county, municipality, or junior college district, as applicable, on the residence homestead_in that year determined as if the individual qualifying for the exemption had lived for the entire year. (k} If in the first tax year after the year in which an individual who is 65 years of age or older dies under the circumstances described by Subsection (j} the amount of taxes imposed by a county, municipality, or junior college district on the residence homestead of the surviving spouse is less than the amount of taxes imposed by the county, municipality, or junior college district in the preceding year as limited by Subsection (j), in a subsequent tax year the surviving spouse's taxes imposed by the county, municipality, or junior college district on that residence homestead are limited to the amount of taxes imposed by the county, municipality, or junior college district in that first tax year after the year in which the individual dies. SECTION 2. Sections 23.19(b) and (g}, Tax Code, are amended to read as follows: (b) If an appraisal district receives a written request for the appraisal of real property and improvements of a cooperative housing corporation according to the separate interests of the corporation's stockholders, the chief appraiser shall separately appraise the interests described by Subsection (d) [mac. rest.~ea] if the conditions required by Subsections (e) and (f) [~ ] have been met. Separate appraisal under this section is for the purposes of administration of tax exemptions, determination of applicable limitations of taxes under Section 11.26 or 11.261 [ ], and apportionment by a cooperative housing corporation of property taxes among its stockholders but is not the basis for determining value on which a tax is imposed under ~a.~e ~~ ~a::, http://www.capitol.state.tx.us/cgi-bin/tlo/viewtext. cmd?LEG=78&SESS=R&CHAMBER=... 12/1 /2003 i _i \._~l ...__i .. .. .. .~.... .. ... ~... M .. ~i.. .. .. ._~..... .. .. .. t:r:is rifle. ~ sta~k_holder whose interest is separately appraised u-:~e__ phis sectior_ may protest and appeal the appraised value in the manner provided by this title for protest and appeal of the appraised val-ae of other property. (g) A tax bill or a separate statement accompanying the tax bill to a cooperative housing corporation for which interests of stockholders are separately appraised under this section must state, in addition to the information required by Section 31.01 [ef -s.es~w] , the appraised value and taxable value of each interest separately appraised. Each exemption claimed as provided by this title by a person entitled to the exemption shall also be deducted from the total appraised value of the property of the corporation. The total tax imposed by a school district, county, municipality, or junior college district shall be reduced by any amount that represents an increase in taxes attributable to separately appraised interests of the real property and improvements that are subject to the limitation of taxes prescribed by Section 11.26 or 11.261 [ ). The corporation shall apportion among its stockholders liability for reimbursing the corporation for property taxes according to the relative taxable values of their interests. SECTION 3. Sections 26.012(6}, (13), and (14), Tax Code, are amended to read as follows: (6) "Current total value" means the total taxable value of property listed on the appraisal roll for the current year, including all appraisal roll supplements and corrections as of the date of the calculation, less the taxable value of property exempted for the current tax year for the first time under Section 11.31, except that: (A) the current total value for a school district excludes: (i ) [.IrA.}] the total value of homesteads that qualify for a tax limitation as provided by Section 11.26; and (ii) [~~] new property value of property that is subject to an agreement entered into under Chapter 313; and (B) the current total value for a county, municipality, or junior college district excludes the total value of homesteads that qualify for a tax limitation provided by Section 11.261. (13} "Last year's levy" means the total of: (A) the amount of taxes that would be generated by multiplying the total tax rate adopted by the governing body in the preceding year by the total taxable value of property on the appraisal roll for the preceding year, including: (i) taxable value that was reduced in an appeal under Chapter 42; and (ii) all appraisal roll supplements and corrections other than corrections made pursuant to Section 25.25(d), as of the date of the calculation, except that last year's taxable value for a school district excludes the total value of homesteads that qualified for a tax limitation as provided by Section 11.26 and last year's taxable value for a county, municipality, or junior college district excludes the total value of homesteads that qualified for a tax limitation as provided by Section 11.261; and (B) the amount of taxes refunded by the taxing unit in the preceding year for tax years before that year. {14) "Last year's total value" means the total taxable value of property listed on the appraisal roll for the preceding year, including all appraisal roll supplements and corrections, _. ., _, http: //www. capitol .state. tx.us/cgi-bin/tl o/vi ewtext. emd?LEG=78& SE S S=R&CHAMBER=... 12/1 /2003 i ~'~(T~'. ~ =' ~ x.36 - =-.nro.._ec. ~~ers: on - _='~ ...._ ex': ot.~her _han co crect.ions made ~~ursuar.t to Section 25.25 (d} [a{~~~~ cc+aa] , as of .he _iat.e of t:he~ cGloulation, except that_ (A) last year's taxable value for a school di.str_LCt excludes the total value cf homesteads that qualified for a ta.~ limitation as provided by Section 11.26; and (B) _las~ear's taxable value for a county, municiiality~_or junior college district excludes the total value of_ hom_esteads that qualified for a tax limitation as provided by Section 11.261 [°~ }'~~ ~ ^^'^] . SECTION 4. This Act takes effect January 1, 2004, and applies only to ad valorem taxes imposed on or after that date, but only if the constitutional amendment to permit a county, municipality, or junior college district to establish an ad valorem tax freeze on residence homesteads of the disabled and of the elderly and their spouses is approved by the voters. If that amendment is not approved by the voters, this Act has no effect. President of the Senate -'ale : ~ o _ ::, Speaker of the House I certify that H.B. No. 136 was passed by the House on May 5, 2003, by the following vote: Yeas 138, Nays 0, 1 present, not voting. Chief Clerk of the House I certify that H.B. No. 136 was passed by the Senate on May 28, 2003, by the following vote: Yeas 31, Nays 0. Secretary of the Senate APPROVED: Date Governor http://www. capitol. state.tx.us/cgi-bin/tlo/viewtext. cmd?LEG=78& SES S=R&CHAMBER=... 12/1 /2003 Q HB 136 Adobe PDF Text Menu Full Screen TLO Home bet ~~ait' R http://www.capitol. state.tx.us/cgi-bin/tlo/textfrmt.cmd?LEG=78&SES5=R&CHAMBER=... 12/1/2003