Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          March 21, 1995

 TO:     Honorable Tom Craddick, Chair          IN RE: Committee Substitute
         Committee on Ways & Means                             for House
         House of Representatives               Joint Resolution
         Austin, Texas                                         No. 64

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 residential homestead of the
surviving spouse of an elderly person.) this office has
determined the following:

The resolution proposes a constitutional amendment which, if
adopted, would  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

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, BR, DF