74R8131 SMH-D By Hamric H.B. No. 1127 A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the exemption from ad valorem taxation of the residence 1-3 homestead of the surviving spouse of an elderly person. 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 adding 1-6 Subsections (q) and (r) to read as follows: 1-7 (q) The surviving spouse of an individual who received an 1-8 exemption under Subsection (d) for the residence homestead of a 1-9 person 65 or older is entitled to an exemption for the same 1-10 property from the same taxing unit in an amount equal to that of 1-11 the exemption received by the deceased spouse if: 1-12 (1) the deceased spouse died in a year in which the 1-13 deceased spouse received the exemption; 1-14 (2) the surviving spouse was 55 or older when the 1-15 deceased spouse died; and 1-16 (3) the property was the residence homestead of the 1-17 surviving spouse when the deceased spouse died and remains the 1-18 residence homestead of the surviving spouse. 1-19 (r) An individual who receives an exemption under Subsection 1-20 (d) is not entitled to an exemption under Subsection (q). 1-21 SECTION 2. This Act takes effect January 1, 1996, and 1-22 applies only to taxes imposed for tax years beginning on or after 1-23 that date, but only if the constitutional amendment proposed by the 1-24 74th Legislature, Regular Session, 1995, exempting from ad valorem 2-1 taxation the residence homestead of the surviving spouse of an 2-2 elderly person is approved by the voters. If that amendment is not 2-3 approved by the voters, this Act has no effect. 2-4 SECTION 3. The importance of this legislation and the 2-5 crowded condition of the calendars in both houses create an 2-6 emergency and an imperative public necessity that the 2-7 constitutional rule requiring bills to be read on three several 2-8 days in each house be suspended, and this rule is hereby suspended.