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78R8816 JD-D

By:  Rose                                                       H.J.R. No. 5  



A JOINT RESOLUTION

proposing a constitutional amendment to prohibit an increase in the 
total amount of county or municipal ad valorem taxes that may be 
imposed on the residence homestead of a disabled person.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 1-b, Article VIII, Texas Constitution, 
is amended by adding Subsection (h) to read as follows:
	(h)  Except as otherwise provided by this subsection, if a 
person receives a residence homestead exemption prescribed by 
Subsection (c) of this section for homesteads of persons who are 
disabled, the total amount of ad valorem taxes imposed on that 
homestead by a county or a municipality may not be increased while 
it remains the residence homestead of that person or that person's 
spouse who receives the exemption.  If a person  who is disabled 
dies in a year in which the person received the exemption, the total 
amount of ad valorem taxes imposed on the homestead by the county or 
municipality may not be increased while it remains the residence 
homestead of that person's surviving spouse if the spouse is 
fifty-five (55) years of age or older at the time of the person's 
death, subject to any exceptions provided by general law.  Taxes 
otherwise limited by this subsection may be increased to the extent 
the value of the homestead is increased by improvements other than 
improvements made to comply with governmental requirements or 
repairs.
	SECTION 2.  The following temporary provision is added to 
the Texas Constitution:
	TEMPORARY PROVISION. (a)  This temporary provision applies to 
the constitutional amendment proposed by the 78th Legislature, 
Regular Session, 2003, to prohibit an increase in the total amount 
of county or municipal ad valorem taxes that may be imposed on the 
residence homestead of a disabled person.  This temporary provision 
expires January 1, 2005.
	(b)  Section 1-b(h), Article VIII, of this constitution 
takes effect beginning with the tax year that begins January 1, 
2004.
	SECTION 3.  This proposed constitutional amendment shall be 
submitted to the  voters  at an election to be held November 4, 2003.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The  constitutional amendment  to  prohibit an 
increase in the total amount of county or municipal ad valorem taxes 
that may be imposed on the residence homestead of a disabled 
person."