| 1 | 1 | | 81R2364 JD-D |
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| 2 | 2 | | By: Villarreal H.J.R. No. 22 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
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| 7 | 7 | | to provide for the ad valorem taxation of a residence homestead |
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| 8 | 8 | | solely on the basis of the property's value as a residence |
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| 9 | 9 | | homestead; and authorizing the legislature to provide that ad |
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| 10 | 10 | | valorem tax appraisal services in any county are under the |
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| 11 | 11 | | jurisdiction of the entity specified by the legislature, to provide |
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| 12 | 12 | | for the consolidation of ad valorem tax appraisal services, and to |
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| 13 | 13 | | provide for enforcement of ad valorem tax standards and procedures |
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| 14 | 14 | | by the specified entity. |
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| 15 | 15 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 16 | 16 | | ARTICLE 1 |
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| 17 | 17 | | SECTION 1.01. Section 1, Article VIII, Texas Constitution, |
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| 18 | 18 | | is amended by adding Subsection (j) to read as follows: |
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| 19 | 19 | | (j) The Legislature by general law may provide for the |
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| 20 | 20 | | taxation of real property that is the residence homestead of the |
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| 21 | 21 | | property owner solely on the basis of the property's value as a |
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| 22 | 22 | | residence homestead, regardless of whether the residential use of |
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| 23 | 23 | | the property by the owner is considered to be the highest and best |
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| 24 | 24 | | use of the property. |
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| 25 | 25 | | SECTION 1.02. The constitutional amendment proposed by this |
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| 26 | 26 | | article shall be submitted to the voters at an election to be held |
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| 27 | 27 | | November 3, 2009. The ballot shall be printed to permit voting for |
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| 28 | 28 | | or against the proposition: "The constitutional amendment |
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| 29 | 29 | | authorizing the legislature to provide for the ad valorem taxation |
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| 30 | 30 | | of a residence homestead solely on the basis of the property's value |
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| 31 | 31 | | as a residence homestead." |
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| 32 | 32 | | ARTICLE 2 |
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| 33 | 33 | | SECTION 2.01. Sections 18(b) and (d), Article VIII, Texas |
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| 34 | 34 | | Constitution, are amended to read as follows: |
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| 35 | 35 | | (b) A single appraisal within each county of all property |
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| 36 | 36 | | subject to ad valorem taxation by the county and all other taxing |
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| 37 | 37 | | units located therein shall be provided by general law. Appraisal |
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| 38 | 38 | | services for ad valorem tax purposes shall be under the |
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| 39 | 39 | | jurisdiction of the entity designated by general law. The |
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| 40 | 40 | | Legislature, by general law, may: |
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| 41 | 41 | | (1) authorize appraisals by the appraisal office of a |
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| 42 | 42 | | county outside the [a] county when political subdivisions are |
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| 43 | 43 | | situated in more than one county or when two or more counties elect |
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| 44 | 44 | | to consolidate appraisal services; and |
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| 45 | 45 | | (2) authorize the designated entity to require the |
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| 46 | 46 | | consolidation of appraisal services for two or more counties in the |
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| 47 | 47 | | manner required by the entity. |
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| 48 | 48 | | (d) Except as otherwise provided by Subsection (b) of this |
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| 49 | 49 | | section, the [The] Legislature shall prescribe by general law the |
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| 50 | 50 | | methods, timing, and administrative process for implementing the |
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| 51 | 51 | | requirements of this section. |
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| 52 | 52 | | SECTION 2.02. Section 23, Article VIII, Texas Constitution, |
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| 53 | 53 | | is amended to read as follows: |
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| 54 | 54 | | Sec. 23. (a) There shall be no statewide appraisal of real |
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| 55 | 55 | | property for ad valorem tax purposes; however, this subsection does |
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| 56 | 56 | | [shall] not preclude formula distribution of tax revenues to |
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| 57 | 57 | | political subdivisions of the state, the enforcement of a general |
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| 58 | 58 | | law enacted under Section 18(b) of this article or under Subsection |
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| 59 | 59 | | (b) of this section, or the consolidation of appraisal services by |
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| 60 | 60 | | the entity designated by the legislature under Section 18(b) of |
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| 61 | 61 | | this article. |
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| 62 | 62 | | (b) Administrative and judicial enforcement of uniform |
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| 63 | 63 | | standards and procedures for appraisal of property for ad valorem |
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| 64 | 64 | | tax purposes, as prescribed by general law, shall originate in the |
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| 65 | 65 | | county where the tax is imposed, except that the legislature may |
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| 66 | 66 | | provide by general law for exceptions to this subsection for |
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| 67 | 67 | | political subdivisions with boundaries extending outside the |
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| 68 | 68 | | county. |
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| 69 | 69 | | SECTION 2.03. The constitutional amendment proposed by this |
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| 70 | 70 | | article shall be submitted to the voters at an election to be held |
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| 71 | 71 | | November 3, 2009. The ballot shall be printed to permit voting for |
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| 72 | 72 | | or against the proposition: "The constitutional amendment |
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| 73 | 73 | | authorizing the legislature to provide that ad valorem tax |
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| 74 | 74 | | appraisal services in any county are under the jurisdiction of the |
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| 75 | 75 | | entity specified by the legislature, to provide for the |
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| 76 | 76 | | consolidation of ad valorem tax appraisal services, and to provide |
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| 77 | 77 | | for enforcement of ad valorem tax standards and procedures by the |
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| 78 | 78 | | specified entity." |
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