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."