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."