By Merritt                                            H.B. No. 3425
         77R5236 SMH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to an exemption from ad valorem taxation of a portion of
 1-3     the appraised value of the residence homesteads of certain active
 1-4     and retired school employees.
 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-6           SECTION 1. Section 11.13, Tax Code, is amended by adding
 1-7     Subsection (s) to read as follows:
 1-8           (s)  An individual is entitled to an exemption from taxation
 1-9     by a taxing unit of $3,000 of the appraised value of the
1-10     individual's residence homestead if:
1-11                 (1)  the individual was employed for all or part of
1-12     each school year for five consecutive years as a classroom teacher,
1-13     nurse, or  counselor at one or more public or private elementary or
1-14     secondary schools in this state, including an open-enrollment
1-15     charter school; and
1-16                 (2)  the individual:
1-17                       (A)  is employed in a position described by
1-18     Subdivision (1);
1-19                       (B)  is a member of the Teacher Retirement System
1-20     of Texas; or
1-21                       (C)  is at least 65 years of age.
1-22           SECTION 2. This Act takes effect January 1, 2002, and applies
1-23     only to ad valorem taxes imposed for a tax year beginning on or
1-24     after that date, but only if the constitutional amendment proposed
 2-1     by the 77th Legislature, Regular Session, 2001, to authorize the
 2-2     legislature to exempt from ad valorem taxation a portion of the
 2-3     value of the residence homesteads of certain active and retired
 2-4     school employees is approved by the voters.  If that amendment is
 2-5     not approved by the voters, this Act has no effect.