By:  Berman, Keffer of Eastland, Zedler,                        H.J.R. No. 24 
 
    Flynn, Edwards, et al.                                                   


A JOINT RESOLUTION

proposing a constitutional amendment to reduce the total amount of 
ad valorem taxes that may be imposed by a school district on the 
residence homestead of an elderly or disabled person in proportion 
to any reduction in the tax rate of the school district.
	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 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.  If a 
person receives the limitation provided by this subsection for the 
person's residence homestead and the person or the person's spouse 
received the limitation in the preceding tax year for that 
homestead and the tax rate for general elementary and secondary 
public school purposes applicable to the homestead for the current 
tax year is higher or lower than the tax rate for those purposes 
applicable to that homestead for the preceding tax year, the 
limitation provided by this subsection on the total amount of ad 
valorem taxes that may be imposed for those purposes on the 
homestead is increased or reduced, as applicable, in proportion to 
the increase or reduction in the tax rate, except that the total 
amount of ad valorem taxes that may be imposed for those purposes on 
the homestead may not exceed the amount of taxes imposed for those 
purposes for the tax year in which the limitation took effect.  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 the 79th Legislature, 
1st Called Session, 2005, to increase or reduce, as applicable, the 
amount of the limitation on the ad valorem taxes imposed by a school 
district on the residence homestead of an elderly or disabled 
person in proportion to any increase or reduction in the tax rate of 
the school district but not to exceed the amount of the limitation 
for the tax year in which the limitation took effect and expires 
January 1, 2007.
	(b)  The amendment to Section 1-b(d), Article VIII, of this 
constitution takes effect January 1, 2006, and applies only to a tax 
year that begins on or after that date.
	SECTION 3.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 8, 2005.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The constitutional amendment to increase or reduce, 
as applicable, the amount of the limitation on the total amount of 
ad valorem taxes that may be imposed by a school district on the 
residence homestead of an elderly or disabled person in proportion 
to any increase or reduction in the tax rate of the school district 
but not to exceed the amount of the limitation for the tax year in 
which the limitation took effect."