Relating to the interest rate on a refund of ad valorem taxes made following the final determination of an appeal that decreases a property owner's tax liability.
Proposing a constitutional amendment to authorize the legislature to provide for a local option election in Montgomery County to limit the maximum appraised value of a residence homestead to 103 percent or more of the appraised value of the property for the preceding tax year for purposes of ad valorem taxation by each political subdivision all of the territory of which is located in the county.
Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation a portion of the assessed value of the residence homesteads of volunteer firefighters, emergency medical services volunteers, and individuals serving as foster parents.
Relating to the meaning of "disabled" for purposes of eligibility for an exemption from ad valorem taxation of or a limitation of ad valorem taxes on the residence homestead of a disabled person.
Relating to the determination of the total taxable value of property in a school district under the property value study conducted by the comptroller of public accounts.
Relating to the authority of the chief appraiser of an appraisal district to increase the appraised value of property if the appraised value of the property was reduced in an appeal in a prior year.
Relating to the repeal of the laws authorizing the imposition of ad valorem taxes, the rates and expansion of the applicability of state and local sales and use taxes, the distribution of sales and use tax revenue to entities formerly imposing ad valorem taxes, and the replacement of ad valorem tax revenue in relation to financing public schools.
Proposing a constitutional amendment to transfer certain surplus state revenues to a sales tax relief fund to support state sales tax holidays at the discretion of the comptroller.