By Goodman H.J.R. No. 38 75R1861 JD-D A JOINT RESOLUTION 1-1 proposing a constitutional amendment to provide for transferring 1-2 the school tax freeze on the homestead of an elderly person to a 1-3 new homestead in certain circumstances. 1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 1-b(d), Article VIII, Texas Constitution, 1-6 is amended to read as follows: 1-7 (d) Except as otherwise provided by this subsection, if a 1-8 person receives the residence homestead exemption prescribed by 1-9 Subsection (c) of this section for homesteads of persons sixty-five 1-10 (65) years of age or older, the total amount of ad valorem taxes 1-11 imposed on that homestead for general elementary and secondary 1-12 public school purposes may not be increased while it remains the 1-13 residence homestead of that person or that person's spouse who 1-14 receives the exemption. If the residence homestead of a person 1-15 sixty-five (65) years of age or older that qualified for the 1-16 limitation provided by this subsection is taken for a public use, 1-17 and the person acquires a new residence homestead that has an 1-18 appraised value when acquired that does not exceed by more than 1-19 twenty-five percent the appraised value of the former homestead for 1-20 the tax year in which the former homestead was taken, the total 1-21 amount of ad valorem taxes imposed on the person's new homestead 1-22 for general elementary and secondary school purposes may not be 1-23 increased above the total amount of ad valorem taxes that were 1-24 imposed for those purposes on the person's former homestead while 2-1 the new homestead remains the residence homestead of that person or 2-2 that person's spouse who receives the exemption. If a person 2-3 sixty-five (65) years of age or older dies in a year in which the 2-4 person received the exemption, the total amount of ad valorem taxes 2-5 imposed on the homestead for general elementary and secondary 2-6 public school purposes may not be increased while it remains the 2-7 residence homestead of that person's surviving spouse if the spouse 2-8 is fifty-five (55) years of age or older at the time of the 2-9 person's death, subject to any exceptions provided by general law. 2-10 However, taxes otherwise limited by this subsection may be 2-11 increased to the extent the value of the homestead is increased by 2-12 improvements other than repairs or improvements made to comply with 2-13 governmental requirements. 2-14 SECTION 2. This proposed constitutional amendment shall be 2-15 submitted to the voters at an election to be held on November 7, 2-16 1997. The ballot shall be printed to provide for voting for or 2-17 against the proposition: "The constitutional amendment to provide 2-18 for transferring to their new homesteads the school tax freeze for 2-19 elderly persons whose homesteads are taken for a public use."