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79S30567 SMH-D

By:  Berman                                                     H.J.R. No. 26 



A JOINT RESOLUTION

proposing a constitutional amendment to reduce the total amount of 
ad valorem taxes that may be imposed for public school purposes on 
the residence homestead of an elderly or disabled person in 
proportion to any reduction in the rate of the tax imposed for those 
purposes.
	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 less 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 for the 
current and subsequent tax years 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 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, to reduce the total amount of ad valorem 
taxes that may be imposed for public school purposes on the 
residence homestead of an elderly or disabled person in proportion 
to any reduction in the rate of the tax imposed for those purposes 
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.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The constitutional amendment to reduce the total 
amount of ad valorem taxes that may be imposed for public school 
purposes on the residence homestead of an elderly or disabled 
person in proportion to any reduction in the rate of the tax imposed 
for those purposes."