81R4382 JD-D
By: Otto H.B. No. 2
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal of property, including residence
homesteads, for ad valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1. CONSOLIDATED APPRAISAL REVIEW BOARDS
SECTION 1.01. Section 6.41, Tax Code, is amended by adding
Subsections (g) and (h) to read as follows:
(g) Subsection (a) does not preclude the boards of directors
of two or more adjoining appraisal districts from providing for the
operation of a consolidated appraisal review board by interlocal
contract.
(h) When adjoining appraisal districts by interlocal
contract have provided for the operation of a consolidated
appraisal review board:
(1) a reference in this or another section of this code
to the appraisal district means the adjoining appraisal districts;
(2) a reference in this or another section of this code
to the appraisal district board of directors means the boards of
directors of the adjoining appraisal districts;
(3) a provision of this code that applies to an
appraisal review board also applies to the consolidated appraisal
review board; and
(4) a reference in this code to the appraisal review
board shall be construed to also refer to the consolidated
appraisal review board.
SECTION 1.02. This article takes effect only if the
constitutional amendment proposed by the 81st Legislature, Regular
Session, 2009, authorizing the legislature to authorize a single
board of equalization for two or more adjoining appraisal entities
that elect to provide for consolidated equalizations is approved by
the voters. If that amendment is not approved by the voters, this
article has no effect.
ARTICLE 2. APPRAISAL OF RESIDENCE HOMESTEADS
SECTION 2.01. Section 23.01, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) The market value of a residence homestead shall be
determined solely on the basis of the property's value as a
residence homestead, regardless of whether the residential use of
the property by the owner is considered to be the highest and best
use of the property.
SECTION 2.02. This article takes effect only if the
constitutional amendment proposed by the 81st Legislature, Regular
Session, 2009, authorizing the legislature to provide for the ad
valorem taxation of a residence homestead solely on the basis of the
property's value as a residence homestead is approved by the
voters. If that amendment is not approved by the voters, this
article has no effect.
ARTICLE 3. APPLICABILITY; EFFECTIVE DATE
SECTION 3.01. This Act applies only to an ad valorem tax
year that begins on or after the effective date of this Act.
SECTION 3.02. This Act takes effect January 1, 2010.