SRC-AAA S.J.R. 43 75(R)   BILL ANALYSIS


Senate Research Center   S.J.R. 43
By: Cain
State Affairs
4-7-97
As Filed


DIGEST 

Currently, a senior citizen who has an ad valorem property tax freeze for
school taxes cannot carry that property tax freeze to a new homestead if
the senior citizen moves.  As a consequence, a senior citizen who moves
from a tax-frozen homestead may only claim a property tax freeze on his or
her new homestead at a current level.  S.J.R. 43 allows senior citizens to
transfer their school tax freeze to their new homestead. 

PURPOSE

As proposed, S.J.R. 43 allows senior citizens to transfer their school tax
freeze to their new homestead. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 1-b(d), Article VIII, Texas Constitution, as
follows: 

(d)  Prohibits the total amount of ad valorem taxes imposed on a homestead
for general elementary and secondary public school purposes while that
homestead remains the residence homestead of a person or a person's spouse
who receives an exemption from exceeding a certain amount, if a person
subsequently qualifies a different residence homestead for an exemption.
Deletes a provision relating to a person 65 years of age or older. 

SECTION 2. Requires this proposed constitutional amendment to be submitted
to the voters at an election to be held November 4, 1997.  Sets forth the
required language for the ballot.