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."