LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                        February 27, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Joint
         Committee on Ways & Means              Resolution
         House of Representatives                              No. 64
         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 relating
to the prohibition on increasing the total amount of ad valorem
taxes imposed on the residence homestead 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 the tax limitation on
over-65 homesteads to all taxing units.

The fiscal implications of the resolution's provisions on the
State and units of local government would depend on enabling
legislation, such as House Bill 1127 or similar legislation.

The cost to the State for publication of the resolution is
$90,000.







Source:   Comptroller of Public Accounts
          LBB Staff: JK, BR, DF