H.J.R. No. 16 



A JOINT RESOLUTION

proposing a constitutional amendment to authorize a county, a city 
or town, or a junior college district to establish an ad valorem tax 
freeze on residence homesteads of the disabled and of the elderly 
and their spouses.
	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)  The governing body of a county, a city or town, or a 
junior college district by official action may provide that if a 
person who is disabled or is sixty-five (65) years of age or older 
receives a residence homestead exemption prescribed or authorized 
by this section, the total amount of ad valorem taxes imposed on 
that homestead by the county, the city or town, or the junior 
college district may not be increased while it remains the 
residence homestead of that person or that person's spouse who is 
disabled or sixty-five (65) years of age or older and receives a 
residence homestead exemption on the homestead.  As an alternative, 
on receipt of a petition signed by five percent (5%) of the 
registered voters of the county, the city or town, or the junior 
college district, the governing body of the county, the city or 
town, or the junior college district shall call an election to 
determine by majority vote whether to establish a tax limitation 
provided by this subsection.  If a county, a city or town, or a 
junior college district establishes a tax limitation provided by 
this subsection and a disabled person or a person sixty-five (65) 
years of age or older dies in a year in which the person received a 
residence homestead exemption, the total amount of ad valorem taxes 
imposed on the homestead by the county, the city or town, or the 
junior college district 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.  The 
legislature, by general law, may provide for the transfer of all or 
a proportionate amount of a tax limitation provided by this 
subsection for a person who qualifies for the limitation and 
establishes a different residence homestead within the same county, 
within the same city or town, or within the same junior college 
district.  A county, a city or town, or a junior college district 
that establishes a tax limitation under this subsection must comply 
with a law providing for the transfer of the limitation, even if the 
legislature enacts the law subsequent to the county's, the city's or 
town's, or the junior college district's establishment of the 
limitation.  Taxes otherwise limited by a county, a city or town, or 
a junior college district under this subsection may be increased to 
the extent the value of the homestead is increased by improvements 
other than repairs and other than improvements made to comply with 
governmental requirements and except as may be consistent with the 
transfer of a tax limitation under a law authorized by this 
subsection.  The governing body of a county, a city or town, or a 
junior college district may not repeal or rescind a tax limitation 
established under this subsection.
	SECTION 2.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held on September 13, 
2003.  The ballot shall be printed to provide for voting for or 
against the proposition:  "The constitutional amendment to permit 
counties, cities and towns, and junior college districts to 
establish an ad valorem tax freeze on residence homesteads of the 
disabled and of the elderly and their spouses."




______________________________              ______________________________
 
   President of the Senate                               Speaker of the House      

	I certify that H.J.R. No. 16 was passed by the House on May 2, 
2003, by the following vote:  Yeas 143, Nays 0, 1 present, not 
voting; and that the House concurred in Senate amendments to H.J.R. 
No. 16 on May 29, 2003, by the following vote:  Yeas 139, Nays 0, 2 
present, not voting.

                                                  ______________________________
                                                     Chief Clerk of the House   


	
I certify that H.J.R. No. 16 was passed by the Senate, with 
amendments, on May 27, 2003, by the following vote:  Yeas 27, Nays 
0.

                                                 _______________________________
                                                     Secretary of the Senate    



RECEIVED:  _____________________                                            
 
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          _____________________                                          
 
            Secretary of State