81R2364 JD-D
By: Villarreal H.J.R. No. 22
A JOINT RESOLUTION
proposing a constitutional amendment 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; and authorizing the legislature to provide that ad
valorem tax appraisal services in any county are under the
jurisdiction of the entity specified by the legislature, to provide
for the consolidation of ad valorem tax appraisal services, and to
provide for enforcement of ad valorem tax standards and procedures
by the specified entity.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1
SECTION 1.01. Section 1, Article VIII, Texas Constitution,
is amended by adding Subsection (j) to read as follows:
(j) The Legislature by general law may provide for the
taxation of real property that is the residence homestead of the
property owner 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 1.02. The constitutional amendment proposed by this
article shall be submitted to the voters at an election to be held
November 3, 2009. The ballot shall be printed to permit voting for
or against the proposition: "The constitutional amendment
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."
ARTICLE 2
SECTION 2.01. Sections 18(b) and (d), Article VIII, Texas
Constitution, are amended to read as follows:
(b) A single appraisal within each county of all property
subject to ad valorem taxation by the county and all other taxing
units located therein shall be provided by general law. Appraisal
services for ad valorem tax purposes shall be under the
jurisdiction of the entity designated by general law. The
Legislature, by general law, may:
(1) authorize appraisals by the appraisal office of a
county outside the [a] county when political subdivisions are
situated in more than one county or when two or more counties elect
to consolidate appraisal services; and
(2) authorize the designated entity to require the
consolidation of appraisal services for two or more counties in the
manner required by the entity.
(d) Except as otherwise provided by Subsection (b) of this
section, the [The] Legislature shall prescribe by general law the
methods, timing, and administrative process for implementing the
requirements of this section.
SECTION 2.02. Section 23, Article VIII, Texas Constitution,
is amended to read as follows:
Sec. 23. (a) There shall be no statewide appraisal of real
property for ad valorem tax purposes; however, this subsection does
[shall] not preclude formula distribution of tax revenues to
political subdivisions of the state, the enforcement of a general
law enacted under Section 18(b) of this article or under Subsection
(b) of this section, or the consolidation of appraisal services by
the entity designated by the legislature under Section 18(b) of
this article.
(b) Administrative and judicial enforcement of uniform
standards and procedures for appraisal of property for ad valorem
tax purposes, as prescribed by general law, shall originate in the
county where the tax is imposed, except that the legislature may
provide by general law for exceptions to this subsection for
political subdivisions with boundaries extending outside the
county.
SECTION 2.03. The constitutional amendment proposed by this
article shall be submitted to the voters at an election to be held
November 3, 2009. The ballot shall be printed to permit voting for
or against the proposition: "The constitutional amendment
authorizing the legislature to provide that ad valorem tax
appraisal services in any county are under the jurisdiction of the
entity specified by the legislature, to provide for the
consolidation of ad valorem tax appraisal services, and to provide
for enforcement of ad valorem tax standards and procedures by the
specified entity."