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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for the ad valorem taxation of a residence homestead |
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solely on the basis of the property's value as a residence |
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homestead; authorizing the legislature to authorize a single board |
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of equalization for two or more adjoining appraisal entities that |
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elect to provide for consolidated equalizations; and authorizing |
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the legislature to provide for the administration and enforcement |
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of uniform standards and procedures for appraisal of property for |
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ad valorem tax purposes. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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ARTICLE 1. APPRAISAL OF RESIDENCE HOMESTEADS |
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SECTION 1.01. Section 1, Article VIII, Texas Constitution, |
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is amended by adding Subsection (j) to read as follows: |
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(j) The Legislature by general law may provide for the |
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taxation of real property that is the residence homestead of the |
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property owner solely on the basis of the property's value as a |
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residence homestead, regardless of whether the residential use of |
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the property by the owner is considered to be the highest and best |
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use of the property. |
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SECTION 1.02. The constitutional amendment proposed by this |
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article shall be submitted to the voters at an election to be held |
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November 3, 2009. The ballot shall be printed to permit voting for |
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or against the proposition: "The constitutional amendment |
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authorizing the legislature to provide for the ad valorem taxation |
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of a residence homestead solely on the basis of the property's value |
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as a residence homestead." |
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ARTICLE 2. CONSOLIDATED BOARDS OF EQUALIZATION |
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SECTION 2.01. Section 18(c), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(c) The Legislature, by general law, shall provide for a |
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single board of equalization for each appraisal entity consisting |
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of qualified persons residing within the territory appraised by |
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that entity. The Legislature, by general law, may authorize a |
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single board of equalization for two or more adjoining appraisal |
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entities that elect to provide for consolidated equalizations. |
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Members of a [the] board of equalization may not be elected |
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officials of a [the] county or of the governing body of a taxing |
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unit. |
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SECTION 2.02. The constitutional amendment proposed by this |
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article shall be submitted to the voters at an election to be held |
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November 3, 2009. The ballot shall be printed to permit voting for |
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or against the proposition: "The constitutional amendment |
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authorizing the legislature to authorize a single board of |
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equalization for two or more adjoining appraisal entities that |
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elect to provide for consolidated equalizations." |
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ARTICLE 3. UNIFORM APPRAISAL STANDARDS AND PROCEDURES |
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SECTION 3.01. Section 23(b), Article VIII, Texas |
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Constitution, is amended to read as follows: |
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(b) Administrative and judicial enforcement of uniform |
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standards and procedures for appraisal of property for ad valorem |
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tax purposes shall be [, as] prescribed by general law [, shall
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originate in the county where the tax is imposed, except that the
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legislature may provide by general law for political subdivisions
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with boundaries extending outside the county]. |
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SECTION 3.02. The constitutional amendment proposed by this |
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article shall be submitted to the voters at an election to be held |
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November 3, 2009. The ballot shall be printed to permit voting for |
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or against the proposition: "The constitutional amendment |
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providing for uniform standards and procedures for the appraisal of |
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property for ad valorem tax purposes." |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.J.R. No. 36 was passed by the House on April |
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27, 2009, by the following vote: Yeas 143, Nays 0, 1 present, not |
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voting; and that the House concurred in Senate amendments to H.J.R. |
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No. 36 on May 29, 2009, by the following vote: Yeas 142, Nays 0, 1 |
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present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.J.R. No. 36 was passed by the Senate, with |
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amendments, on May 26, 2009, by the following vote: Yeas 31, Nays |
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0. |
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_______________________________ |
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Secretary of the Senate |
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RECEIVED: _____________________ |
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Date |
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_____________________ |
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Secretary of State |