| 1 | 1 | | 81R4382 JD-D |
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| 2 | 2 | | By: Otto H.B. No. 2 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the appraisal of property, including residence |
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| 8 | 8 | | homesteads, for ad valorem tax purposes. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | ARTICLE 1. CONSOLIDATED APPRAISAL REVIEW BOARDS |
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| 11 | 11 | | SECTION 1.01. Section 6.41, Tax Code, is amended by adding |
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| 12 | 12 | | Subsections (g) and (h) to read as follows: |
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| 13 | 13 | | (g) Subsection (a) does not preclude the boards of directors |
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| 14 | 14 | | of two or more adjoining appraisal districts from providing for the |
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| 15 | 15 | | operation of a consolidated appraisal review board by interlocal |
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| 16 | 16 | | contract. |
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| 17 | 17 | | (h) When adjoining appraisal districts by interlocal |
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| 18 | 18 | | contract have provided for the operation of a consolidated |
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| 19 | 19 | | appraisal review board: |
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| 20 | 20 | | (1) a reference in this or another section of this code |
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| 21 | 21 | | to the appraisal district means the adjoining appraisal districts; |
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| 22 | 22 | | (2) a reference in this or another section of this code |
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| 23 | 23 | | to the appraisal district board of directors means the boards of |
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| 24 | 24 | | directors of the adjoining appraisal districts; |
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| 25 | 25 | | (3) a provision of this code that applies to an |
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| 26 | 26 | | appraisal review board also applies to the consolidated appraisal |
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| 27 | 27 | | review board; and |
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| 28 | 28 | | (4) a reference in this code to the appraisal review |
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| 29 | 29 | | board shall be construed to also refer to the consolidated |
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| 30 | 30 | | appraisal review board. |
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| 31 | 31 | | SECTION 1.02. This article takes effect only if the |
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| 32 | 32 | | constitutional amendment proposed by the 81st Legislature, Regular |
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| 33 | 33 | | Session, 2009, authorizing the legislature to authorize a single |
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| 34 | 34 | | board of equalization for two or more adjoining appraisal entities |
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| 35 | 35 | | that elect to provide for consolidated equalizations is approved by |
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| 36 | 36 | | the voters. If that amendment is not approved by the voters, this |
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| 37 | 37 | | article has no effect. |
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| 38 | 38 | | ARTICLE 2. APPRAISAL OF RESIDENCE HOMESTEADS |
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| 39 | 39 | | SECTION 2.01. Section 23.01, Tax Code, is amended by adding |
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| 40 | 40 | | Subsection (c) to read as follows: |
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| 41 | 41 | | (c) The market value of a residence homestead shall be |
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| 42 | 42 | | determined solely on the basis of the property's value as a |
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| 43 | 43 | | residence homestead, regardless of whether the residential use of |
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| 44 | 44 | | the property by the owner is considered to be the highest and best |
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| 45 | 45 | | use of the property. |
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| 46 | 46 | | SECTION 2.02. This article takes effect only if the |
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| 47 | 47 | | constitutional amendment proposed by the 81st Legislature, Regular |
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| 48 | 48 | | Session, 2009, authorizing the legislature to provide for the ad |
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| 49 | 49 | | valorem taxation of a residence homestead solely on the basis of the |
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| 50 | 50 | | property's value as a residence homestead is approved by the |
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| 51 | 51 | | voters. If that amendment is not approved by the voters, this |
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| 52 | 52 | | article has no effect. |
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| 53 | 53 | | ARTICLE 3. APPLICABILITY; EFFECTIVE DATE |
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| 54 | 54 | | SECTION 3.01. This Act applies only to an ad valorem tax |
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| 55 | 55 | | year that begins on or after the effective date of this Act. |
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| 56 | 56 | | SECTION 3.02. This Act takes effect January 1, 2010. |
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