By Hilbert H.J.R. No. 119
75R5292 SMH-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 the person subsequently qualifies a
1-14 different residence homestead for the exemption, the total annual
1-15 amount of ad valorem taxes imposed on that homestead for general
1-16 elementary and secondary public school purposes while that
1-17 homestead remains the residence homestead of that person or that
1-18 person's spouse who receives the exemption may not exceed the
1-19 amount of those taxes that would have been imposed on that
1-20 homestead in the first year in which the person receives the
1-21 exemption for that homestead had the limitation on tax increases
1-22 imposed by this subsection not been in effect, multiplied by a
1-23 fraction the numerator of which is the total amount of those taxes
1-24 imposed on the former homestead in the last year in which the
2-1 person received the exemption for that homestead and the
2-2 denominator of which is the total amount of those taxes that would
2-3 have been imposed on the former homestead in the last year in which
2-4 the person received the exemption for that homestead had the
2-5 limitation on tax increases imposed by this subsection not been in
2-6 effect. If the [a] person [sixty-five (65) years of age or older]
2-7 dies in a year in which the person received the exemption, the
2-8 total amount of ad valorem taxes imposed on the homestead for
2-9 general elementary and secondary public school purposes may not be
2-10 increased while it remains the residence homestead of that person's
2-11 surviving spouse if the spouse is fifty-five (55) years of age or
2-12 older at the time of the person's death, subject to any exceptions
2-13 provided by general law. However, taxes otherwise limited by this
2-14 subsection may be increased to the extent the value of the
2-15 homestead is increased by improvements other than repairs or
2-16 improvements made to comply with governmental requirements.
2-17 SECTION 2. This proposed constitutional amendment shall be
2-18 submitted to the voters at an election to be held on November 4,
2-19 1997. The ballot shall be printed to permit voting for or against
2-20 the proposition: "The constitutional amendment to provide for
2-21 transferring the school tax freeze for an elderly person from a
2-22 former homestead to a newly acquired homestead."