By Jones of Dallas                                     H.B. No. 883
         77R2663 JD-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the amount of the appraised value of the residence
 1-3     homestead of a disabled or elderly person that is exempt from ad
 1-4     valorem taxation by a school district.
 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-6           SECTION 1.  Section 11.13(c), Tax Code, is amended to read as
 1-7     follows:
 1-8           (c)  In addition to the exemption provided by Subsection (b)
 1-9     [of this section], an adult who is disabled or is 65 or older is
1-10     entitled to an exemption from taxation by a school district of
1-11     $30,000 [$10,000] of the appraised value of the person's [his]
1-12     residence homestead.
1-13           SECTION 2.  This Act takes effect January 1, 2002, but only
1-14     if the constitutional amendment proposed by the 77th Legislature,
1-15     Regular Session, 2001, to increase the amount of the taxable value
1-16     of the residence homestead of a disabled or elderly person that may
1-17     be exempt from ad valorem taxation by a school district, is
1-18     approved by the voters.  If that proposed constitutional amendment
1-19     is not approved by the voters, this Act has no effect.