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SJR 43, 75th R.S.
Proposing a constitutional amendment providing for limitations on increases in the appraised value of residence homesteads for ad valorem taxation and for the transfer to a different residence homestead of the school property tax freeze on residence homesteads of the elderly and their spouses.

Proposition Prop. 2 - The constitutional amendment to authorize the legislature to limit increases in the appraised value of residence homesteads for ad valorem taxation and to permit a school district to calculate the school property tax freeze applicable tot he residence homestead of an elderly person or the surviving spouse of an elderly person in accordance with the law authorizing the transfer of the school property tax freeze to a different homestead regardless of whether that law was in effect at the time the person established the person's homestead.

Outcome: Adopted

Election date: 11/04/1997

Votes for: 852,031
Votes against: 273,957

Enabling legislation
SB 841 (75 R.S.) Relating to ad valorem taxation.

Articles affected Article 8 : Adds §1 (i)    Adds §1-b (g)   

Note(s)
SJR 43 contained two versions of a proposed constitutional amendments; the version submitted to voters depended on the passage or failure of the amendment proposed by HJR 4, 75th R.S.

Analyses of proposed amendments:
House Research Organization Amendments Proposed for the November 4, 1997 election.
Texas Legislative Council Analyses of Proposed Constitutional Amendments for the November 4, 1997 election.

Effective dates
Unless otherwise specified, an amendment takes effect as part of the constitution on the date of the official canvass of election returns showing adoption of the amendment.


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