By Jackson, Culberson                                 H.J.R. No. 75
       74R1734 SMH-D
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment to authorize the voters of a
    1-2  school district to adopt or determine the amount of a residence
    1-3  homestead exemption from ad valorem taxation by the district.
    1-4        BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 1-b(e), Article VIII, Texas Constitution,
    1-6  is amended to read as follows:
    1-7        (e)  The governing body of a political subdivision<, other
    1-8  than a county education district,> may exempt from ad valorem
    1-9  taxation a percentage of the market value of the residence
   1-10  homestead of a married or unmarried adult, including one living
   1-11  alone.  In the manner provided by law, the voters of a school
   1-12  <county education> district at an election held for that purpose
   1-13  may exempt from ad valorem taxation a percentage of the market
   1-14  value of the residence homestead of a married or unmarried adult,
   1-15  including one living alone, if the governing body of the district
   1-16  has not adopted an exemption under this subsection, or may increase
   1-17  or decrease the amount of an exemption under this subsection
   1-18  adopted by the governing body or by the voters.  The governing body
   1-19  of a school district may not increase or decrease the amount of an
   1-20  exemption under this subsection adopted by the voters of the
   1-21  district.  The percentage may not exceed twenty percent.  However,
   1-22  the amount of an exemption authorized pursuant to this subsection
   1-23  may not be less than Five Thousand Dollars ($5,000) unless the
   1-24  legislature by general law prescribes other monetary restrictions
    2-1  on the amount of the exemption.  An eligible adult is entitled to
    2-2  receive other applicable exemptions provided by law.  Where ad
    2-3  valorem tax has previously been pledged for the payment of debt,
    2-4  the governing body of a political subdivision may continue to levy
    2-5  and collect the tax against the value of the homesteads exempted
    2-6  under this subsection until the debt is discharged if the cessation
    2-7  of the levy would impair the obligation of the contract by which
    2-8  the debt was created.  The legislature by general law may prescribe
    2-9  procedures for the administration of residence homestead
   2-10  exemptions.
   2-11        SECTION 2.  This proposed constitutional amendment shall be
   2-12  submitted to the voters at an election to be held November 7, 1995.
   2-13  The ballot shall be printed to permit voting for or against the
   2-14  proposition:  "The constitutional amendment to authorize the voters
   2-15  of a school district to adopt or determine the amount of a
   2-16  residence homestead exemption from ad valorem taxation by the
   2-17  district."