1-1  By:  Hamric (Senate Sponsor - Henderson)              H.B. No. 1127
    1-2        (In the Senate - Received from the House April 18, 1995;
    1-3  April 19, 1995, read first time and referred to Committee on
    1-4  Finance; May 9, 1995, reported favorably, as amended, by the
    1-5  following vote:  Yeas 8, Nays 0; May 9, 1995, sent to printer.)
    1-6  COMMITTEE AMENDMENT NO. 1                      By:  Moncrief, Brown
    1-7        Amend H.B. No. 1127 by adding the following appropriately
    1-8  numbered section and renumbering subsequent sections accordingly:
    1-9        SECTION ____.  (a)  This section applies only to a county
   1-10  with a population of more than 225,000.
   1-11        (b)  An exemption from ad valorem taxation adopted by the
   1-12  commissioners court of a county under Section 11.13(n), Tax Code,
   1-13  after May 1, 1995, for the 1995 tax year is validated as of the
   1-14  date the exemption was adopted.
   1-15        (c)  The ad valorem taxation proceedings of the county
   1-16  occurring after the adoption of the exemption are validated and may
   1-17  not be held invalid because the exemption under Section 11.13(n),
   1-18  Tax Code, was not adopted in accordance with that section.
   1-19        (d)  This section does not apply to any matter that on the
   1-20  effective date of this Act:
   1-21              (1)  is involved in litigation if the litigation
   1-22  ultimately results in the matter being held invalid by a final
   1-23  judgment of a court of competent jurisdiction; or
   1-24              (2)  has been held invalid by a final judgment of a
   1-25  court of competent jurisdiction.
   1-26        (e)  This section expires January 1, 1996.
   1-27                         A BILL TO BE ENTITLED
   1-28                                AN ACT
   1-29  relating to the exemption from ad valorem taxation of the residence
   1-30  homestead of the surviving spouse of an elderly person.
   1-31        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
   1-32        SECTION 1.  Section 11.13, Tax Code, is amended by adding
   1-33  Subsections (q) and (r) to read as follows:
   1-34        (q)  The surviving spouse of an individual who received an
   1-35  exemption under Subsection (d) for the residence homestead of a
   1-36  person 65 or older is entitled to an exemption for the same
   1-37  property from the same taxing unit in an amount equal to that of
   1-38  the exemption received by the deceased spouse if:
   1-39              (1)  the deceased spouse died in a year in which the
   1-40  deceased spouse received the exemption;
   1-41              (2)  the surviving spouse was 55 or older when the
   1-42  deceased spouse died; and
   1-43              (3)  the property was the residence homestead of the
   1-44  surviving spouse when the deceased spouse died and remains the
   1-45  residence homestead of the surviving spouse.
   1-46        (r)  An individual who receives an exemption under Subsection
   1-47  (d) is not entitled to an exemption under Subsection (q).
   1-48        SECTION 2.  This Act takes effect January 1, 1996, and
   1-49  applies only to taxes imposed for tax years beginning on or after
   1-50  that date, but only if the constitutional amendment proposed by the
   1-51  74th Legislature, Regular Session, 1995, exempting from ad valorem
   1-52  taxation the residence homestead of the surviving spouse of an
   1-53  elderly person is approved by the voters.  If that amendment is not
   1-54  approved by the voters, this Act has no effect.
   1-55        SECTION 3.  The importance of this legislation and the
   1-56  crowded condition of the calendars in both houses create an
   1-57  emergency and an imperative public necessity that the
   1-58  constitutional rule requiring bills to be read on three several
   1-59  days in each house be suspended, and this rule is hereby suspended.
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