1-1 By: Harris S.J.R. No. 22 1-2 (In the Senate - Filed January 31, 1997; February 5, 1997, 1-3 read first time and referred to Committee on Finance; 1-4 February 18, 1997, reported favorably by the following vote: Yeas 1-5 13, Nays 0; February 18, 1997, sent to printer.) 1-6 SENATE JOINT RESOLUTION 1-7 proposing a constitutional amendment to provide for transferring 1-8 the school tax freeze on the homestead of an elderly person to a 1-9 new homestead in certain circumstances. 1-10 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-11 SECTION 1. Subsection (d), Section 1-b, Article VIII, Texas 1-12 Constitution, is amended to read as follows: 1-13 (d) Except as otherwise provided by this subsection, if a 1-14 person receives the residence homestead exemption prescribed by 1-15 Subsection (c) of this section for homesteads of persons sixty-five 1-16 (65) years of age or older, the total amount of ad valorem taxes 1-17 imposed on that homestead for general elementary and secondary 1-18 public school purposes may not be increased while it remains the 1-19 residence homestead of that person or that person's spouse who 1-20 receives the exemption. If the residence homestead of a person 1-21 sixty-five (65) years of age or older that qualified for the 1-22 limitation provided by this subsection is taken for a public use, 1-23 and the person acquires a new residence homestead that has an 1-24 appraised value when acquired that does not exceed by more than 1-25 twenty-five percent the appraised value of the former homestead for 1-26 the tax year in which the former homestead was taken, the total 1-27 amount of ad valorem taxes imposed on the person's new homestead 1-28 for general elementary and secondary school purposes may not be 1-29 increased above the total amount of ad valorem taxes that were 1-30 imposed for those purposes on the person's former homestead while 1-31 the new homestead remains the residence homestead of that person or 1-32 that person's spouse who receives the exemption. If a person 1-33 sixty-five (65) years of age or older dies in a year in which the 1-34 person received the exemption, the total amount of ad valorem taxes 1-35 imposed on the homestead for general elementary and secondary 1-36 public school purposes may not be increased while it remains the 1-37 residence homestead of that person's surviving spouse if the spouse 1-38 is fifty-five (55) years of age or older at the time of the 1-39 person's death, subject to any exceptions provided by general law. 1-40 However, taxes otherwise limited by this subsection may be 1-41 increased to the extent the value of the homestead is increased by 1-42 improvements other than repairs or improvements made to comply with 1-43 governmental requirements. 1-44 SECTION 2. This proposed constitutional amendment shall be 1-45 submitted to the voters at an election to be held on November 4, 1-46 1997. The ballot shall be printed to provide for voting for or 1-47 against the proposition: "The constitutional amendment to provide 1-48 for transferring to their new homesteads the school tax freeze for 1-49 elderly persons whose homesteads are taken for a public use." 1-50 * * * * *