By Heflin                                             H.B. No. 2715
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the exemption of a residence homestead of married
    1-3  individuals.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 11.13, Tax Code, is amended by amending
    1-6  Subsection (h) to read as follows:
    1-7        (h)  A person and the person's spouse may not designate more
    1-8  than one residence for an exemption under this section, regardless
    1-9  of whether the person and the person's spouse have established
   1-10  separate principal residences and regardless of whether the
   1-11  property is separate property.  The comptroller may require such
   1-12  information as may be necessary to ensure that married individuals
   1-13  do not designate more than one residence homestead for exemption in
   1-14  prescribing the application for exemption under this section.
   1-15  Joint or community owners may not receive an <the same> exemption
   1-16  provided by or pursuant to this section for the same residence
   1-17  homestead in the same year.  An eligible disabled person who is 65
   1-18  or older may not receive both a disabled and an elderly residence
   1-19  homestead exemption but may choose either.
   1-20        SECTION 2.  This Act takes effect on January 1, 1994.
   1-21        SECTION 3.  The importance of this legislation and the
   1-22  crowded condition of the calendars in both houses create an
   1-23  emergency and an imperative public necessity that the
    2-1  constitutional rule requiring bills to be read on three several
    2-2  days in each house be suspended, and this rule is hereby suspended.