Amend SB 449 (house committee report) by adding the following appropriately numbered SECTIONS to the bill and renumbering the SECTIONS of the bill accordingly:

SECTION ____.  Section 11.26, Tax Code, is amended by amending Subsection (i) and adding Subsection (i-1) to read as follows:

(i)  If an individual who qualifies for the exemption provided by Section 11.13(c) [for an individual 65 years of age or older] dies, the surviving spouse of the individual is entitled to the limitation applicable to the residence homestead of the individual if:

(1)  the surviving spouse is 55 years of age or older when the individual dies; and

(2)  the residence homestead of the individual:

(A)  is the residence homestead of the surviving spouse on the date that the individual dies; and

(B)  remains the residence homestead of the surviving spouse.

SECTION ____.  Section 11.26, Tax Code, as amended by this Act, applies only to ad valorem taxes imposed for a tax year beginning on or after the effective date of this Act.