LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 19, 1995



 TO:     Honorable John T. Montford, Chair      IN RE:  House BillNo. 1127,
         Committee on Finance                                  as engrossed
         Senate                                         By:
         Austin, Texas








FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
1127 (Relating to the exemption from ad valorem taxation of the
residence homestead of the surviving spouse of an elderly
person.) this office has determined the following:

The bill would amend Section 11.13, Tax Code, to provide for the
extension of a tax exemption provided for an individual who is
disabled or is 65 or older to a surviving spouse is was 55 or
older when the deceased spouse died.

The bill would take effect January 1, 1996, contingent on the
passage of a constitutional amendment, such as House Joint
Resolution 64,  authorizing the legislature to expand the
exemption.

The bill would not have a fiscal impact on the state, because the
bill would not cause a reduction in school district taxable
values reported to the Commissioner of Education by the
Comptroller.
    

        




 Source:  LBB Staff: JK, RS, DF