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."