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By:  Van de Putte                                               S.J.R. No. 33 



SENATE JOINT RESOLUTION

proposing a constitutional amendment to provide a property tax 
exemption for the residence homestead of persons during their 
active service as military reservists and members of the Texas 
Guard during a national emergency.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 1-b, Article VIII, Texas Constitution, 
is amended by adding subsection (i) to read as follows:
	(i)  In addition to the exemptions provided by Subsection (c) 
of this section, the legislature by general law shall exempt from ad 
valorem taxation for general elementary and secondary public school 
purposes an amount not to exceed Twenty Thousand Dollars ($20,000) 
of the market value of the residence homestead of a married or 
unmarried adult, including one living alone, who is a member of the 
Texas military forces or who is a reservist of the armed forces of 
the United States engaged in active military duty pursuant to a 
declaration of national emergency.  The legislature by general law 
may determine the amount of and conditions for eligibility for the 
exemption authorized by this subsection.  The legislature by 
general law shall establish the duration of eligibility for the 
exemption authorized by this subsection for a period not to exceed 
the time that the eligible members of Texas military forces or 
reservists are activated to military service during a national 
emergency.  An eligible person is entitled to receive the exemption 
authorized by this subsection in addition to the exemption provided 
by Subsection (c) 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 this subsection.
	SECTION 2.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held on November 8, 
2005.  The ballot shall be printed to permit voting for or against 
the proposition:  "The constitutional amendment requiring the 
legislature to provide school property tax relief for the residence 
homesteads of members of the Texas Guard and reservists of the 
United States armed forces in active military service during a 
national emergency."