By Rosson                                             S.J.R. No. 38
       74R3318 SMH-D
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment to limit school district ad
    1-2  valorem tax increases on the residence homesteads of certain
    1-3  disabled persons.
    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 the residence homestead exemption prescribed by
    1-9  Subsection (c) of this section for homesteads of persons who are
   1-10  disabled or are sixty-five (65) years of age or older, the total
   1-11  amount of ad valorem taxes imposed on that homestead for general
   1-12  elementary and secondary public school purposes may not be
   1-13  increased while it remains the residence homestead of that person
   1-14  or that person's spouse who receives the exemption.  If a person
   1-15  sixty-five (65) years of age or older dies in a year in which the
   1-16  person received the exemption for persons sixty-five (65) years of
   1-17  age or older, the total amount of ad valorem taxes imposed on the
   1-18  homestead for general elementary and secondary public school
   1-19  purposes may not be increased while it remains the residence
   1-20  homestead of that person's surviving spouse if the spouse is
   1-21  fifty-five (55) years of age or older at the time of the person's
   1-22  death, subject to any exceptions provided by general law.  However,
   1-23  taxes otherwise limited by this subsection may be increased to the
   1-24  extent the value of the homestead is increased by improvements
    2-1  other than repairs or improvements made to comply with governmental
    2-2  requirements.
    2-3        SECTION 2.  This proposed constitutional amendment shall be
    2-4  submitted to the voters at an election to be held November 7, 1995.
    2-5  The ballot shall be printed to permit voting for or against the
    2-6  proposition:  "The constitutional amendment to limit school
    2-7  district ad valorem tax increases on the residence homesteads of
    2-8  certain disabled persons."