By Cain                                         S.J.R. No. 44

      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."