74R7375 SMH-D
By Hamric H.J.R. No. 64
Substitute the following for H.J.R. No. 64:
By Craddick C.S.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."