By:  Berman, Chisum, McReynolds, Flynn,                         H.J.R. No. 26 
 
    Uresti, et al.                                                           


A JOINT RESOLUTION

proposing a constitutional amendment providing for an adjustment of 
the limitation on the total amount of ad valorem taxes that may be 
imposed for public school purposes on the residence homesteads of 
the elderly or disabled to reflect any change in the rate of those 
taxes.
	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.  The 
legislature by general law may provide for the reduction of the 
amount of a limitation provided by this subsection to reflect any 
reduction from the preceding year in the tax rate for general 
elementary and secondary public school purposes applicable to a 
residence homestead.  A general law providing for the reduction of 
the amount of a limitation provided by this subsection to reflect 
any reduction from the preceding year in the tax rate for general 
elementary and secondary public school purposes applicable to a 
residence homestead may, for purposes of computing the amount of 
the limitation for the 2007 tax year and subsequent tax years, also 
take into account any reduction in the tax rate for those purposes 
from the 2005 tax year to the 2006 tax year if the homestead was 
subject to the limitation in the 2006 tax year.  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, 3rd 
Called Session, 2006, authorizing the legislature to provide for a 
reduction of the limitation on the total amount of ad valorem taxes 
that may be imposed for public school purposes on the residence 
homesteads of the elderly or disabled to reflect any reduction in 
the rate of those taxes and expires January 1, 2008.
	(b)  The amendment to Section 1-b(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.
	SECTION 3.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 7, 2006, 
but only if H.B. No. 1, Acts of the 79th Legislature, 3rd Called 
Session, 2006, is enacted and becomes law.  If H.B. No. 1, Acts of 
the 79th Legislature, 3rd Called Session, 2006, does not become 
law, this proposed constitutional amendment may not be submitted to 
the voters.  If H.B. No. 1, Acts of the 79th Legislature, 3rd Called 
Session, 2006, becomes law, the ballot shall be printed to permit 
voting for or against the proposition:  "The constitutional 
amendment authorizing the legislature to provide for a reduction of 
the limitation on the total amount of ad valorem taxes that may be 
imposed for public school purposes on the residence homesteads of 
the elderly or disabled to reflect any reduction in the rate of 
those taxes."