By Hilbert H.J.R. No. 120 75R2102 SMH-D A JOINT RESOLUTION 1-1 proposing a constitutional amendment to limit county and municipal 1-2 ad valorem taxes on the residence homestead of an elderly person. 1-3 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Section 1-b, Article VIII, Texas Constitution, is 1-5 amended by adding Subsection (g) to read as follows: 1-6 (g) The total amount of ad valorem taxes imposed on the 1-7 residence homestead of a person for county purposes and the total 1-8 amount of ad valorem taxes imposed on the homestead for municipal 1-9 purposes may not be increased above the amounts imposed in the 1-10 later of the year the person attains the age of 65 or the 1998 tax 1-11 year while it remains the residence homestead of that person or 1-12 that person's spouse who receives the limitation. If a person 65 1-13 years of age or older dies in a year in which the person received 1-14 the limitation, the total amount of ad valorem taxes imposed on the 1-15 homestead for county purposes and the total amount of ad valorem 1-16 taxes imposed on the homestead for municipal purposes may not be 1-17 increased above the amounts imposed in the later of the first year 1-18 in which the person received the limitation or the 1998 tax year 1-19 while it remains the residence homestead of that person's surviving 1-20 spouse if the spouse is 55 years of age or older at the time of the 1-21 person's death. However, taxes otherwise limited by this 1-22 subsection may be increased to the extent the market value of the 1-23 homestead is increased by improvements other than repairs or 1-24 improvements made to comply with governmental requirements. A 2-1 person who in the 1997 tax year receives the exemption from ad 2-2 valorem taxation for general elementary and secondary public school 2-3 purposes for the residence homestead of a person who is at least 65 2-4 years of age authorized by Subsection (c) of this section is not 2-5 required to provide the chief appraiser for the appraisal district 2-6 in which the county or municipality participates with evidence 2-7 satisfactory to the chief appraiser of the person's eligibility 2-8 under this subsection for the limitation on tax increases. A 2-9 person who does not receive the exemption authorized by Subsection 2-10 (c) of this section in the 1997 tax year must provide the chief 2-11 appraiser for the appraisal district in which the county or 2-12 municipality participates with evidence satisfactory to the chief 2-13 appraiser of the person's eligibility under this subsection for the 2-14 limitation. If the limitation is allowed, the person is not 2-15 required to provide evidence of the person's eligibility for the 2-16 limitation in subsequent years unless otherwise provided by law. 2-17 The legislature by general law may prescribe procedures for the 2-18 administration of this subsection. 2-19 SECTION 2. This proposed constitutional amendment shall be 2-20 submitted to the voters at an election to be held November 4, 1997. 2-21 The ballot shall be printed to permit voting for or against the 2-22 proposition: "The constitutional amendment to limit county and 2-23 municipal ad valorem taxes on the residence homestead of an elderly 2-24 person."