By Hamric                                             H.J.R. No. 64
       74R2742 SMH-D
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment relating to the prohibition on
    1-2  increasing the total amount of ad valorem taxes imposed on the
    1-3  residence homestead of an elderly person.
    1-4        BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 1-b(d), Article VIII, Texas Constitution,
    1-6  is amended to read as follows:
    1-7        (d)  Except as otherwise provided by this subsection, if a
    1-8  person receives any <the> residence homestead exemption prescribed
    1-9  by <Subsection (c) of> this section for homesteads of persons
   1-10  sixty-five (65) years of age or older, the total amount of ad
   1-11  valorem taxes imposed on that homestead <for general elementary and
   1-12  secondary public school purposes> may not be increased while it
   1-13  remains the residence homestead of that person or that person's
   1-14  spouse who receives the exemption.  If a person sixty-five (65)
   1-15  years of age or older dies in a year in which the person received
   1-16  the exemption, the total amount of ad valorem taxes imposed on the
   1-17  homestead <for general elementary and secondary public school
   1-18  purposes> may not be increased while it remains the residence
   1-19  homestead of that person's surviving spouse if the spouse is
   1-20  fifty-five (55) years of age or older at the time of the person's
   1-21  death, subject to any exceptions provided by general law.  However,
   1-22  taxes otherwise limited by this subsection may be increased to the
   1-23  extent the value of the homestead is increased by improvements
   1-24  other than repairs or improvements made to comply with governmental
    2-1  requirements.
    2-2        SECTION 2.  This proposed constitutional amendment shall be
    2-3  submitted to the voters at an election to be held on November 7,
    2-4  1995.  The ballot shall be printed to permit voting for or against
    2-5  the proposition:  "The constitutional amendment prohibiting
    2-6  increasing the total amount of ad valorem taxes imposed on the
    2-7  residence homestead of an elderly person."