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. 1-60 * * * * *