Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 18, 1995

 TO:     Honorable Senator John T. Montford,    IN RE:  House Joint
         Chair                                  Resolution
         Committee on Finance                                  No. 64, as
         Senate                                 engrossed
         Austin, Texas                                  By: Hamric

FROM: John Keel, Director

In response to your request for a Fiscal Note on House Joint
Resolution No. 64 (Proposing a constitutional amendment exempting
from ad valorem taxation the residence homestead of the surviving
spouse of an elderly person.) this office has determined the

No significant fiscal implication to the State or units of local
government is anticipated, other than the cost of publication.

The cost to the state for publication of the resolution is


Source:   LBB Staff: JK, RS, DF