78R1953 JD-D

By:  Van de Putte                                               S.J.R. No. 62 



A JOINT RESOLUTION

proposing a constitutional amendment to prohibit an increase in the 
total amount of school district 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(d), Article VIII, Texas 
Constitution, is amended to read as follows:
	(d)  Except as otherwise provided by this subsection, if a 
person receives a [the] residence homestead exemption prescribed by 
Subsection (c) of this section for homesteads of persons who are
sixty-five (65) years of age or older or who are disabled, the total 
amount of ad valorem taxes imposed on that homestead for general 
elementary and secondary public school purposes 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  
sixty-five (65) years of age or older dies in a year in which the 
person received the exemption, the total amount of ad valorem taxes 
imposed on the homestead for general elementary and secondary 
public school purposes 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 limitation provided by this subsection 
for a person who qualifies for the limitation and establishes a 
different residence homestead.  However, taxes otherwise limited by 
this subsection may be increased to the extent the value of the 
homestead is increased by improvements other than repairs or 
improvements made to comply with governmental requirements and 
except as may be consistent with the transfer of a limitation under 
this subsection.  For a residence homestead subject to the 
limitation provided by this subsection in the 1996 tax year or an 
earlier tax year, the legislature shall provide for a reduction in 
the amount of the limitation for the 1997 tax year and subsequent 
tax years in an amount equal to $10,000 multiplied by the 1997 tax 
rate for general elementary and secondary public school purposes 
applicable to the residence homestead.
	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 __J.R. No. ___, 78th 
Legislature, Regular Session, 2003, and expires January 2, 2004.
	(b)  The amendment to Section 1-b(d), 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 school district ad valorem taxes 
that may be imposed on the residence homestead of a disabled 
person."