By: Schofield H.J.R. No. 6       A JOINT RESOLUTION   proposing a constitutional amendment establishing a limitation on   the total amount of ad valorem taxes that certain political   subdivisions may impose on the residence homesteads of persons who   are disabled or elderly and their surviving spouses.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1-b(h), Article VIII, Texas   Constitution, is amended to read as follows:          (h)  Except as otherwise provided by this subsection, [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 65 [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 a political subdivision of this state other than a   school [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   is 65 [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 (5%) 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 who is disabled or is 65 [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   political subdivision [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 disabled or is 55 [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   required [provided] by this subsection for a person who receives   [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   junior college district may not repeal or rescind a tax limitation   established under this subsection.]          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, establishing a limitation on the total   amount of ad valorem taxes that certain political subdivisions may   impose on the residence homesteads of persons who are disabled or   elderly and their surviving spouses.          (b)  The amendment to Section 1-b(h), Article VIII, of this   constitution takes effect January 1, 2026.          (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 establishing a   limitation on the total amount of ad valorem taxes that a political   subdivision of this state other than a school district may impose on   the residence homesteads of persons who are disabled or elderly and   their surviving spouses."