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Amend SJR 11 as follows:                                                     

	(1)  Add the following section to the resolution, 

appropriately numbered, and renumber existing sections 

accordingly:

	SECTION ___.  Sections 1-b(c) and (d), Article VIII, Texas 

Constitution, are amended to read as follows:

	(c)  The amount of $30,000 [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 [Ten 

Thousand Dollars (] $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.

	(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 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 reduced in 

proportion to the reduction in the tax rate.  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 2006 [1996] tax year or an earlier tax year, the legislature 

shall reduce [provide for a reduction in] the amount of the 

limitation for the 2007 [1997] tax year and subsequent tax years in 

an amount equal to $15,000 [$10,000] multiplied by the 2007 [1997] 

tax rate for general elementary and secondary public school 

purposes applicable to the residence homestead.

	(2)  In SECTION 2 of the resolution, the proposed temporary 

provision (committee printing, page 1, line 56), strike "and" and 

substitute ",".

	(3)  In SECTION 2 of the resolution, the proposed temporary 

provision (committee printing, page 1, line 57), between "tax" and 

"and", insert the following:



, increasing the amount of the residence homestead exemption from 

ad valorem taxation for public school purposes to $30,000, and 

reducing the limitation on the total amount of taxes that may be 

imposed for those purposes on the homesteads of the elderly or 

disabled to reflect the increased exemption amount and reductions 

in school district ad valorem tax rates

	(4)  In SECTION 2 of the resolution, immediately following 

Subsection (c) of the proposed temporary provision (committee 

printing, page 2, between lines 2 and 3), insert the following:

	(d)  The amendment to Sections 1-b(c) and (d), Article VIII, 

of this constitution takes effect January 1, 2007, and applies only 

to a tax year that begins on or after that date.

	(5)  In SECTION 3 of the resolution, the proposed ballot 

language (committee printing, page 2, line 8), strike "and" and 

substitute ",".

	(6)  In SECTION 3 of the resolution, the proposed ballot 

language (committee printing, page 2, line 10), between "tax" and 

the period, insert the following:



, increasing the amount of the residence homestead exemption from 

ad valorem taxation for public school purposes to $30,000, and 

reducing the limitation on the total amount of taxes that may be 

imposed for those purposes on the homesteads of the elderly or 

disabled to reflect the increased exemption amount and reductions 

in school district tax rates