By:  Marchant                                         H.J.R. No. 58
       73R2830 JD-D
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment exempting from ad valorem
    1-2  taxation the residence homestead of the surviving spouse of an
    1-3  elderly person.
    1-4        BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Article VIII, Section 1-b, of the Texas
    1-6  Constitution is amended by adding Subsection (f) to read as
    1-7  follows:
    1-8        (f)  If a person sixty-five (65) years of age or older dies
    1-9  in a year in which that person received a residence homestead
   1-10  exemption prescribed by Subsection (b) or (c) of this section for
   1-11  homesteads of persons sixty-five (65) years of age or older, the
   1-12  surviving spouse of that person is entitled to a residence
   1-13  homestead exemption for the same property in an amount equal to
   1-14  that of the exemption received by the deceased spouse as long as
   1-15  the property remains the residence homestead of the surviving
   1-16  spouse, if the surviving spouse is fifty-five (55) years of age or
   1-17  older at the time of the person's death   and had been married to
   1-18  the deceased spouse for at least 20 years.  The legislature by
   1-19  general law may prescribe procedures for the administration of this
   1-20  section.
   1-21        SECTION 2.  This proposed constitutional amendment shall be
   1-22  submitted to the voters at an election to be held November 2, 1993.
   1-23  The ballot shall be printed to provide for voting for or against
   1-24  the proposition:  "The constitutional amendment exempting from ad
    2-1  valorem taxation the residence homestead of the surviving spouse of
    2-2  an elderly person."