By Brown of Kaufman H.J.R. No. 7 77R5199 JD-D A JOINT RESOLUTION 1-1 proposing a constitutional amendment to authorize a county or a 1-2 city or town to establish an ad valorem tax freeze on residence 1-3 homesteads of the elderly and their spouses. 1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 1-b, Article VIII, Texas Constitution, is 1-6 amended by adding Subsection (h) to read as follows: 1-7 (h) The governing body of a county or a city or town by 1-8 official action may provide that if a person sixty-five (65) years 1-9 of age or older receives a residence homestead exemption prescribed 1-10 or authorized by this section, the total amount of ad valorem taxes 1-11 imposed on that homestead by the county or the city or town may not 1-12 be increased while it remains the residence homestead of that 1-13 person or that person's spouse who is sixty-five (65) years of age 1-14 or older and receives a residence homestead exemption on the 1-15 homestead. As an alternative, on receipt of a petition signed by 1-16 five percent (5%) of the registered voters of the county or of the 1-17 city or town, the governing body of the county or the city or town 1-18 shall call an election to determine by majority vote whether to 1-19 establish a tax limitation provided by this subsection. If a 1-20 person sixty-five (65) years of age or older dies in a year in 1-21 which the person received a residence homestead exemption, the 1-22 total amount of ad valorem taxes imposed on the homestead by the 1-23 county or the city or town may not be increased while it remains 1-24 the residence homestead of that person's surviving spouse if the 2-1 spouse is fifty-five (55) years of age or older at the time of the 2-2 person's death, subject to any exceptions provided by general law. 2-3 The legislature, by general law, may provide for the transfer of 2-4 all or a proportionate amount of a tax limitation provided by this 2-5 subsection for a person who qualifies for the limitation and 2-6 establishes a different residence homestead within the same county 2-7 or within the same city or town. A county or a city or town that 2-8 establishes a tax limitation under this subsection must comply with 2-9 a law providing for the transfer of the limitation, even if the 2-10 legislature enacts the law subsequent to the county's or the city 2-11 or town's establishment of the limitation. Taxes otherwise limited 2-12 by a county or a city or town under this subsection may be 2-13 increased to the extent the value of the homestead is increased by 2-14 improvements other than repairs or improvements made to comply with 2-15 governmental requirements and except as may be consistent with the 2-16 transfer of a tax limitation under a law authorized by this 2-17 subsection. The governing body of a county or a city or town may 2-18 not repeal or rescind a tax limitation established under this 2-19 subsection. 2-20 SECTION 2. This proposed constitutional amendment shall be 2-21 submitted to the voters at an election to be held on November 6, 2-22 2001. The ballot shall be printed to provide for voting for or 2-23 against the proposition: "The constitutional amendment to permit 2-24 counties, cities, and towns to establish an ad valorem tax freeze 2-25 on residence homesteads of the elderly and their spouses."