H.J.R. 64
                                             By: Hamric (Sponsor)
                              Senate Committee Report (Unamended)

Current law limits a 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 years old.


As proposed, H.J.R. 64 requires submission to the voters of a
constitutional amendment exempting from ad valorem taxation the
residence homestead of the surviving spouse of an elderly person.


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


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

     (f)  Entitles the surviving spouse of a person who received an
     exemption under Subsection (b) of this section for the
     residence homestead of a person 65 years of age or older to an
     exemption for the same property from the same political
     subdivision in an amount equal to that of the exemption
     received by the deceased spouse if the deceased spouse died in
     a year in which the deceased spouse received the exemption,
     the surviving spouse was 55 years of age or older when the
     deceased spouse died, and the property was the residence
     homestead of the surviving spouse when the deceased spouse
     died and remains the residence homestead of the surviving
     spouse.  Provides that a person who receives an exemption
     under Subsection (b) of this section is not entitled to an
     exemption under this subsection.  Authorizes the legislature
     by general law to prescribe procedures for the administration
     of this subsection.
     SECTION 2.     Requires this constitutional amendment to be submitted
to the voters at an election to be held November 7, 1995.  Sets
forth the required language for the ballot.