85R13099 TJB-F     By: Thierry H.J.R. No. 116       A JOINT RESOLUTION   proposing a constitutional amendment authorizing the governing   body of a political subdivision to limit the total amount of ad   valorem taxes that may be imposed by the political subdivision on   the residence homestead of certain lower-income individuals.          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 (s) to read as follows:          (s)  The governing body of a political subdivision may   provide that the total amount of ad valorem taxes imposed by the   political subdivision on a residence homestead of a lower-income   individual that is located in a homestead preservation district may   not exceed the amount of taxes the political subdivision imposed on   the property in the year in which the individual first qualifies for   the limitation. The legislature by general law may define   "homestead preservation district" and may prescribe requirements   for eligibility for a tax limitation authorized by this subsection   and procedures for the administration of 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 85th Legislature,   Regular Session, 2017, authorizing the governing body of a   political subdivision to limit the total amount of ad valorem taxes   that may be imposed by the political subdivision on the residence   homestead of certain lower-income individuals.          (b)  Section 1-b(s), Article VIII, of this constitution   takes effect January 1, 2018, and applies only to a tax year   beginning on or after that date.          (c)  This temporary provision expires January 1, 2019.          SECTION 3.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 7, 2017.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment authorizing the   governing body of a political subdivision to limit the total amount   of ad valorem taxes that may be imposed by the political subdivision   on the residence homestead of certain lower-income individuals."