By Alexander                                    H.J.R. No. 57

      75R2705 JD-D                           

                                 A JOINT RESOLUTION

 1-1     proposing a constitutional amendment relating to transferring the

 1-2     school tax freeze on homesteads of the elderly.

 1-3           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-4           SECTION 1.  Section 1-b(d), Article VIII, Texas Constitution,

 1-5     is amended to read as follows:

 1-6           (d)  Except as otherwise provided by this subsection, if a

 1-7     person receives the residence homestead exemption prescribed by

 1-8     Subsection (c) of this section for homesteads of persons sixty-five

 1-9     (65) years of age or older, the total amount of ad valorem taxes

1-10     imposed on that homestead for general elementary and secondary

1-11     public school purposes may not be increased while it remains the

1-12     residence homestead of that person or that person's spouse who

1-13     receives the exemption.  If a person sixty-five (65) years of age

1-14     or older dies in a year in which the person received the exemption,

1-15     the total amount of ad valorem taxes imposed on the homestead for

1-16     general elementary and secondary public school purposes may not be

1-17     increased while it remains the residence homestead of that person's

1-18     surviving spouse if the spouse is fifty-five (55) years of age or

1-19     older at the time of the person's death, subject to any exceptions

1-20     provided by general law.  If the person subsequently acquires a

1-21     different residence homestead on which the person receives the

1-22     exemption authorized by Subsection (c) of this section for

1-23     homesteads of persons sixty-five (65) years of age or older, the

1-24     total amount of ad valorem taxes imposed on that homestead for

 2-1     general elementary and secondary public school purposes in a year

 2-2     may not exceed the amount to which those taxes were limited by this

 2-3     subsection on the former homestead.  To receive the limitation on

 2-4     school taxes on a subsequently acquired resident homestead, based

 2-5     on the school taxes imposed on the former homestead, the person

 2-6     must provide the appraisal officials who appraise the person's new

 2-7     residence homestead for school taxes with satisfactory evidence of

 2-8     the person's eligibility for the limitation.  If the limitation is

 2-9     allowed, the person is not required to provide evidence of the

2-10     person's eligibility for the limitation in subsequent years unless

2-11     otherwise provided by law.  [However, taxes otherwise limited by

2-12     this subsection may be increased to the extent the value of the

2-13     homestead is increased by improvements other than repairs or

2-14     improvements made to comply with governmental requirements.]

2-15           SECTION 2.  This proposed constitutional amendment shall be

2-16     submitted to the voters at an election to be held on November 4,

2-17     1997.  The ballot shall be printed to permit voting for or against

2-18     the proposition:  "The constitutional amendment to provide for

2-19     transferring the school tax freeze for an elderly person from a

2-20     former homestead to a newly acquired homestead."