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."