78R682 SMH-D


By:  Gutierrez                                                  H.J.R. No. 37 



A JOINT RESOLUTION

proposing a constitutional amendment to increase the amount of the 
market value of the residence homestead of a disabled or elderly 
person that may be exempt from ad valorem taxation by a school 
district.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.   Section 1-b(c), Article VIII, Texas 
Constitution, is amended to read as follows:
	(c)  Fifteen Thousand Dollars ($15,000) of the market value 
of the residence homestead of a married or unmarried adult, 
including one living alone, is exempt from ad valorem taxation for 
general elementary and secondary public school purposes.  The 
legislature by general law may provide that all or part of the 
exemption does not apply to a district or political subdivision 
that imposes ad valorem taxes for public education purposes but is 
not the principal school district providing general elementary and 
secondary public education throughout its territory.  In addition 
to this exemption, the legislature by general law may exempt an 
amount not to exceed Twenty [Ten] Thousand Dollars ($20,000)
[($10,000)] of the market value of the residence homestead of a 
person who is disabled as defined in Subsection (b) of this section 
and of a person sixty-five (65) years of age or older from ad 
valorem taxation for general elementary and secondary public school 
purposes.  The legislature by general law may base the amount of and 
condition eligibility for the additional exemption authorized by 
this subsection for disabled persons and for persons sixty-five 
(65) years of age or older on economic need.  An eligible disabled 
person who is sixty-five (65) years of age or older may not receive 
both exemptions from a school district but may choose either.  An 
eligible person is entitled to receive both the exemption required 
by this subsection for all residence homesteads and any exemption 
adopted pursuant to Subsection (b) of this section, but the 
legislature shall provide by general law whether an eligible 
disabled or elderly person may receive both the additional 
exemption for the elderly and disabled authorized by this 
subsection and any exemption for the elderly or disabled adopted 
pursuant to Subsection (b) of this section.  Where ad valorem tax 
has previously been pledged for the payment of debt, the taxing 
officers of a school district may continue to levy and collect the 
tax against the value of homesteads exempted under this subsection 
until the debt is discharged if the cessation of the levy would 
impair the obligation of the contract by which the debt was created.  
The legislature shall provide for formulas to protect school 
districts against all or part of the revenue loss incurred by the 
implementation of Article VIII, Sections 1-b(c), 1-b(d), and 1-d-1, 
of this constitution.  The legislature by general law may define 
residence homestead for purposes of this section.
	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 increase the amount of the market value of 
the residence homestead of a disabled or elderly person that may be 
exempt from ad valorem taxation by a school district.
	(b)  The amendment to Section 1-b(c), Article VIII, of this 
constitution takes effect beginning with the tax year that begins 
January 1, 2004.
	(c)  This temporary provision expires January 2, 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 increase the amount 
of the market value of the residence homestead of a disabled or 
elderly person that may be exempt from ad valorem taxation by a 
school district."