74R7375 SMH-D By Hamric H.J.R. No. 64 A JOINT RESOLUTION 1-1 proposing a constitutional amendment exempting from ad valorem 1-2 taxation the residence homestead of the surviving spouse of an 1-3 elderly person. 1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 1-b, Article VIII, Texas Constitution, is 1-6 amended by adding Subsection (f) to read as follows: 1-7 (f) The surviving spouse of a person who received an 1-8 exemption under Subsection (b) of this section for the residence 1-9 homestead of a person sixty-five (65) years of age or older is 1-10 entitled to an exemption for the same property from the same 1-11 political subdivision in an amount equal to that of the exemption 1-12 received by the deceased spouse if the deceased spouse died in a 1-13 year in which the deceased spouse received the exemption, the 1-14 surviving spouse was fifty-five (55) years of age or older when the 1-15 deceased spouse died, and the property was the residence homestead 1-16 of the surviving spouse when the deceased spouse died and remains 1-17 the residence homestead of the surviving spouse. A person who 1-18 receives an exemption under Subsection (b) of this section is not 1-19 entitled to an exemption under this subsection. The legislature by 1-20 general law may prescribe procedures for the administration of this 1-21 subsection. 1-22 SECTION 2. This proposed constitutional amendment shall be 1-23 submitted to the voters at an election to be held November 7, 1995. 1-24 The ballot shall be printed to provide for voting for or against 2-1 the proposition: "The constitutional amendment exempting from ad 2-2 valorem taxation the residence homestead of the surviving spouse of 2-3 an elderly person."