C.S.H.J.R. 64
By: Hamric
March 22, 1995
Committee Report (Substituted)


Presently, Section 11.13, Tax Code, limits the school district
portion of ad valorem taxes for persons who are 65 or older for
their residence homesteads.  The total amount of school district
taxes are limited to the amount in the first year of eligibility. 
The Texas Constitution provides that in the event of death, if the
surviving spouse is at least 55 years old, the surviving spouse
continues to qualify for the school district tax limitation. 
However, other taxing units that elect to offer an exemption to
elderly people cannot exempt a surviving spouse that is over 55.


The resolution proposes a constitutional amendment extending the
current ad valorem tax exemptions for the elderly to a surviving
spouse that is over 55.


It is the committee's opinion that this bill does not expressly
grant any additional rulemaking authority to a state officer,
department, agency, or institution.


SECTION 1. Amends Section 1-b, Article VIII, Texas Constitution,
           by adding Subsection (f).

           (f)  Provides for the exemption of ad valorem taxation
           for the residence homestead of a surviving spouse over
           55 to the same extent as the deceased spouse.  Also
           limits the exemptions on surviving spouses to either the
           over-65 exemptions, or the surviving spouse exemptions,
           but not both.  Provides for the Legislature to prescribe
           procedures for the administration of this subsection.

SECTION 2. Election Date:  November 7, 1995;
           Sets language for the ballot.


The original resolution, H.J.R. 64, would extend the tax
limitations on the residence homestead of a person that is over 65
to all taxing units, thereby limiting the total amount of ad
valorem taxes imposed.  This limitation would then be passed on to
a surviving spouse that is over 55 (similar to the current school
tax limitation).

C.S.H.J.R. 64, would pass on the current amount of exemptions that
a person over 65 receives on their residence homestead to the
surviving spouse if that person is over 55.


Public notice was posted in accordance with the rules, and a public
hearing was held on February 28, 1995.  Representative Hamric
explained the resolution.  Without objection, H.J.R. 64 was left
pending before the committee.

On March 14, 1995, the committee met in a public hearing. 
Representative Hamric explained the substitute.  Without objection,
the committee adopted C.S.H.J.R. 64, by Craddick.  By a record vote
of 8 ayes, 0 nays, 0 present not voting and 3 absent, the committee
voted to report H.J.R. 64 to the House as substituted with the
recommendation that it do pass.

     Testimony received in favor of the bill:
           Alice J. Bixby, representing herself
           George H. Moff, representing himself (substituted
           Leonard Spearman, representing Harris Cty. Judge, Robert

     Neutral testimony received on the bill:
           Jim Robinson, representing the Harris Cty. Appraisal
           Dan Wilson, representing the Comptroller of Public
           Accounts-Property Tax        Division