78R761 JD-D


By:  Brown of Brazos, Brown of Kaufman,                         H.J.R. No. 16 
 
    Gattis, Chavez, et al.                                                   



A JOINT RESOLUTION

proposing a constitutional amendment to authorize a county or a 
city or town to establish an ad valorem tax freeze on residence 
homesteads 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 or a city or town by 
official action may provide that if a person 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 or the city or town may not 
be increased while it remains the residence homestead of that 
person or that person's spouse who is 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 or of the 
city or town, the governing body of the county or the city or town 
shall call an election to determine by majority vote whether to 
establish a tax limitation provided by this subsection.  If a county 
or a city or town establishes a tax limitation provided by this 
subsection and 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 or the city or town 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 or within the same city or town.  A county or a city 
or town 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 or 
the city or town's establishment of the limitation.  Taxes 
otherwise limited by a county or a city or town 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 or a city or town 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 November 4, 
2003.  The ballot shall be printed to provide for voting for or 
against the proposition:  "The constitutional amendment to permit 
counties, cities, and towns to establish an ad valorem tax freeze on 
residence homesteads of the elderly and their spouses."