S.J.R. No. 13
 
 
proposing a 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 for the 2006 and 2007 tax
years.
       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 (d-1) to read as follows:
       (d-1)  Notwithstanding Subsection (d) of this section, the
legislature by general law may provide for the reduction of the
amount of a limitation provided by that subsection and applicable
to a residence homestead for the 2007 tax year to reflect any
reduction from the 2006 tax year in the tax rate for general
elementary and secondary public school purposes applicable to the
homestead.  A general law enacted under this subsection may 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.  A general law
enacted under this subsection may provide that, except as otherwise
provided by Subsection (d) of this section, a limitation provided
by that subsection that is reduced under the general law continues
to apply to the residence homestead in subsequent tax years until
the limitation expires.
       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 80th Legislature,
Regular Session, 2007, 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 for the 2006 and 2007 tax years.  This
temporary provision expires January 1, 2009.
       (b)  The amendment to Section 1-b, Article VIII, of this
constitution takes effect on the date of the official canvass of
returns showing adoption of the amendment and applies beginning
with the tax year that begins January 1, 2007. The legislature may
enact a general law authorized by the constitutional amendment that
applies to the entire 2007 tax year, notwithstanding that the
constitutional amendment was adopted after the beginning of that
tax year, and a general law applicable to the entire 2007 tax year
is not considered to be a retroactive law.
       SECTION 3.  This proposed constitutional amendment shall be
submitted to the voters at an election to be held May 12, 2007.  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 for the
2006 and 2007 tax years."
______________________________    ______________________________
President of the Senate             Speaker of the House
       I hereby certify that S.J.R. No. 13 was adopted by the Senate
on February 14, 2007, by the following vote: Yeas 29, Nays 0; and
that the Senate concurred in House amendment on February 21, 2007,
by the following vote: Yeas 29, Nays 0.
______________________________ 
   Secretary of the Senate
       I hereby certify that S.J.R. No. 13 was adopted by the House,
with amendment, on February 19, 2007, by the following vote:
Yeas 146, Nays 0, one present not voting.
______________________________ 
   Chief Clerk of the House