85R3573 SMH-D     By: Phelan H.J.R. No. 76       A JOINT RESOLUTION   proposing a constitutional amendment to authorize a local option   exemption from ad valorem taxation by a school district of the total   market value of the residence homesteads of certain elderly or   disabled persons.          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 (n) to read as follows:          (n)  The governing body of a school district may exempt from   ad valorem taxation the total market value of the residence   homestead of a person who is disabled or is 70 years of age or older.   The surviving spouse of a person who received an exemption under   this subsection for the residence homestead of a person who is   disabled or is 70 years of age or older is entitled to an exemption   from ad valorem taxation by the same school district of the total   market value of the same property to which the deceased spouse's   exemption applied if the deceased spouse died in a year in which the   deceased spouse received the exemption, the surviving spouse was 55   years of age or older when the deceased spouse died, and the   property was the residence homestead of the surviving spouse when   the deceased spouse died and remains the residence homestead of the   surviving spouse. Where ad valorem tax of a school district has   previously been pledged for the payment of debt, the taxing   officers of the school district may continue to levy and collect the   tax against the value of residence 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 by general law may prescribe procedures   for the administration of this subsection.          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 85th Legislature,   Regular Session, 2017, to authorize a local option exemption from   ad valorem taxation by a school district of the total market value   of the residence homesteads of certain elderly or disabled persons.          (b)  The amendment to Section 1-b, Article VIII, of this   constitution takes effect January 1, 2018, and applies only to ad   valorem taxes imposed for a tax year beginning on or after that   date.          (c)  This temporary provision expires January 1, 2019.          SECTION 3.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 7, 2017.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment to authorize a local   option exemption from ad valorem taxation by a school district of   the total market value of the residence homesteads of certain   elderly or disabled persons."