1-1 By: Hamric (Senate Sponsor - Henderson) H.J.R. No. 64 1-2 (In the Senate - Received from the House April 12, 1995; 1-3 April 18, 1995, read first time and referred to Committee on 1-4 Finance; May 9, 1995, reported favorably by the following vote: 1-5 Yeas 8, Nays 0; May 9, 1995, sent to printer.) 1-6 HOUSE JOINT RESOLUTION 1-7 proposing a constitutional amendment exempting from ad valorem 1-8 taxation the residence homestead of the surviving spouse of an 1-9 elderly person. 1-10 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-11 SECTION 1. Section 1-b, Article VIII, Texas Constitution, is 1-12 amended by adding Subsection (f) to read as follows: 1-13 (f) The surviving spouse of a person who received an 1-14 exemption under Subsection (b) of this section for the residence 1-15 homestead of a person sixty-five (65) years of age or older is 1-16 entitled to an exemption for the same property from the same 1-17 political subdivision in an amount equal to that of the exemption 1-18 received by the deceased spouse if the deceased spouse died in a 1-19 year in which the deceased spouse received the exemption, the 1-20 surviving spouse was fifty-five (55) years of age or older when the 1-21 deceased spouse died, and the property was the residence homestead 1-22 of the surviving spouse when the deceased spouse died and remains 1-23 the residence homestead of the surviving spouse. A person who 1-24 receives an exemption under Subsection (b) of this section is not 1-25 entitled to an exemption under this subsection. The legislature by 1-26 general law may prescribe procedures for the administration of this 1-27 subsection. 1-28 SECTION 2. This proposed constitutional amendment shall be 1-29 submitted to the voters at an election to be held November 7, 1995. 1-30 The ballot shall be printed to provide for voting for or against 1-31 the proposition: "The constitutional amendment exempting from ad 1-32 valorem taxation the residence homestead of the surviving spouse of 1-33 an elderly person." 1-34 * * * * *