By Hamric                                            H.J.R. No. 103
         77R7844 JD-D                           
                                 A JOINT RESOLUTION
 1-1     proposing a constitutional amendment to prohibit an increase in the
 1-2     total amount of school district ad valorem taxes that may be
 1-3     imposed on the residence homestead of a disabled person.
 1-4           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Section 1-b(d), Article VIII, Texas Constitution,
 1-6     is amended to read as follows:
 1-7           (d)  Except as otherwise provided by this subsection, if a
 1-8     person receives a [the] residence homestead exemption prescribed by
 1-9     Subsection (c) of this section for homesteads of persons who are
1-10     sixty-five (65) years of age or older or who are disabled, the
1-11     total amount of ad valorem taxes imposed on that homestead for
1-12     general elementary and secondary public school purposes may not be
1-13     increased while it remains the residence homestead of that person
1-14     or that person's spouse who receives the exemption.  If a person
1-15     sixty-five (65) years of age or older dies in a year in which the
1-16     person received the exemption, the total amount of ad valorem taxes
1-17     imposed on the 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's surviving spouse if the spouse
1-20     is fifty-five (55) years of age or older at the time of the
1-21     person's death, subject to any exceptions provided by general law.
1-22     The legislature, by general law, may provide for the transfer of
1-23     all or a proportionate amount of a limitation provided by this
1-24     subsection for a person who qualifies for the limitation and
 2-1     establishes a different residence homestead.  However, taxes
 2-2     otherwise limited by this subsection may be increased to the extent
 2-3     the value of the homestead is increased by improvements other than
 2-4     repairs or improvements made to comply with governmental
 2-5     requirements and except as may be consistent with the transfer of a
 2-6     limitation under this subsection.  For a residence homestead
 2-7     subject to the limitation provided by this subsection in the 1996
 2-8     tax year or an earlier tax year, the legislature shall provide for
 2-9     a reduction in the amount of the limitation for the 1997 tax year
2-10     and subsequent tax years in an amount equal to $10,000 multiplied
2-11     by the 1997 tax rate for general elementary and secondary public
2-12     school purposes applicable to the residence homestead.
2-13           SECTION 2. This proposed constitutional amendment shall be
2-14     submitted to the  voters  at an election to be held November 6,
2-15     2001.  The ballot shall be printed to permit voting for or against
2-16     the proposition:  "The  constitutional amendment  to  prohibit an
2-17     increase in the total amount of school district ad valorem taxes
2-18     that may be imposed on the residence homestead of a disabled
2-19     person."