H.B. No. 1127
    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.