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."
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