By Shields                                      H.J.R. No. 58

      75R902 JD-D                           

                                 A JOINT RESOLUTION

 1-1     proposing a constitutional amendment to provide an exemption from

 1-2     ad valorem taxation for a residence homestead that has been

 1-3     constructed or improved to remove architectural or physical

 1-4     barriers to a resident of the homestead who has a disability.

 1-5           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-6           SECTION 1.  Section 1-b, Article VIII, Texas Constitution, is

 1-7     amended by adding Subsection (g) to read as follows:

 1-8           (g)  Three Thousand Dollars ($3,000) of the market value of

 1-9     the residence homestead of a married or unmarried person is exempt

1-10     from ad valorem taxation if the owner of the property has paid or

1-11     incurred liability for an expenditure of at least Three Thousand

1-12     Dollars ($3,000) in the construction or improvement of the property

1-13     for the purpose of removing architectural or physical barriers to

1-14     the owner or a dependent of the owner who resides in the property

1-15     and who has a disability or of making the property accessible to

1-16     that owner or that dependent.  The exemption applies to each year

1-17     that begins after the construction or improvement is complete.  The

1-18     amount of the expenditure for a purpose described by this

1-19     subsection must be reasonable and may not include an expenditure

1-20     that is unnecessary to accomplish that purpose.  In this subsection

1-21     "disability" means a physical or mental impairment that

1-22     substantially limits one or more of the major life activities of an

1-23     individual.

1-24           SECTION 2.  This proposed constitutional amendment shall be

 2-1     submitted to the voters at an election to be held November 4, 1997.

 2-2     The ballot shall be printed to permit voting for or against the

 2-3     proposition:  "The constitutional amendment to authorize a

 2-4     residence homestead exemption from ad valorem taxation for property

 2-5     that has been constructed or improved to remove  architectural or

 2-6     physical barriers to a resident of the property owner who resides

 2-7     in the property and who has a disability."