By:  Harris                                  S.J.R. No. 22

                               SENATE JOINT RESOLUTION

 1-1     proposing a constitutional amendment to provide for transferring

 1-2     the school tax freeze on the homestead of an elderly person to a

 1-3     new homestead in certain circumstances.

 1-4           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Subsection (d), Section 1-b, Article VIII, Texas

 1-6     Constitution, is amended to read as follows:

 1-7           (d)  Except as otherwise provided by this subsection, if a

 1-8     person receives the residence homestead exemption prescribed by

 1-9     Subsection (c) of this section for homesteads of persons sixty-five

1-10     (65) years of age or older, the total amount of ad valorem taxes

1-11     imposed on that homestead for general elementary and secondary

1-12     public school purposes may not be increased while it remains the

1-13     residence homestead of that person or that person's spouse who

1-14     receives the exemption.  If the residence homestead of a person

1-15     sixty-five (65) years of age or older that qualified for the

1-16     limitation provided by this subsection is taken for a public use,

1-17     and the person acquires a new residence homestead that has an

1-18     appraised value when acquired that does not exceed by more than

1-19     twenty-five percent the appraised value of the former homestead for

1-20     the tax year in which the former homestead was taken, the total

1-21     amount of ad valorem taxes imposed on the person's new homestead

1-22     for general elementary and secondary school purposes may not be

1-23     increased above the total amount of ad valorem taxes that were

1-24     imposed for those purposes on the person's former homestead while

 2-1     the new homestead remains the residence homestead of that person or

 2-2     that person's spouse who receives the exemption.  If a person

 2-3     sixty-five (65) years of age or older dies in a year in which the

 2-4     person received the exemption, the total amount of ad valorem taxes

 2-5     imposed on the homestead for general elementary and secondary

 2-6     public school purposes may not be increased while it remains the

 2-7     residence homestead of that person's surviving spouse if the spouse

 2-8     is fifty-five (55) years of age or older at the time of the

 2-9     person's death, subject to any exceptions provided by general law.

2-10     However, taxes otherwise limited by this subsection may be

2-11     increased to the extent the value of the homestead is increased by

2-12     improvements other than repairs or improvements made to comply with

2-13     governmental requirements.

2-14           SECTION 2.  This proposed constitutional amendment shall be

2-15     submitted to the voters at an election to be held on November 4,

2-16     1997.  The ballot shall be printed to provide for voting for or

2-17     against the proposition:  "The constitutional amendment to provide

2-18     for transferring to their new homesteads the school tax freeze for

2-19     elderly persons whose homesteads are taken for a public use."