| 1 | 1 | | H.J.R. No. 36 |
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| 4 | 4 | | A JOINT RESOLUTION |
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| 5 | 5 | | proposing a constitutional amendment authorizing the legislature |
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| 6 | 6 | | to provide for the ad valorem taxation of a residence homestead |
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| 7 | 7 | | solely on the basis of the property's value as a residence |
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| 8 | 8 | | homestead; authorizing the legislature to authorize a single board |
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| 9 | 9 | | of equalization for two or more adjoining appraisal entities that |
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| 10 | 10 | | elect to provide for consolidated equalizations; and authorizing |
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| 11 | 11 | | the legislature to provide for the administration and enforcement |
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| 12 | 12 | | of uniform standards and procedures for appraisal of property for |
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| 13 | 13 | | ad valorem tax purposes. |
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| 14 | 14 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 15 | | ARTICLE 1. APPRAISAL OF RESIDENCE HOMESTEADS |
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| 16 | 16 | | SECTION 1.01. Section 1, Article VIII, Texas Constitution, |
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| 17 | 17 | | is amended by adding Subsection (j) to read as follows: |
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| 18 | 18 | | (j) The Legislature by general law may provide for the |
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| 19 | 19 | | taxation of real property that is the residence homestead of the |
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| 20 | 20 | | property owner solely on the basis of the property's value as a |
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| 21 | 21 | | residence homestead, regardless of whether the residential use of |
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| 22 | 22 | | the property by the owner is considered to be the highest and best |
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| 23 | 23 | | use of the property. |
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| 24 | 24 | | SECTION 1.02. The constitutional amendment proposed by this |
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| 25 | 25 | | article shall be submitted to the voters at an election to be held |
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| 26 | 26 | | November 3, 2009. The ballot shall be printed to permit voting for |
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| 27 | 27 | | or against the proposition: "The constitutional amendment |
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| 28 | 28 | | authorizing the legislature to provide for the ad valorem taxation |
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| 29 | 29 | | of a residence homestead solely on the basis of the property's value |
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| 30 | 30 | | as a residence homestead." |
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| 31 | 31 | | ARTICLE 2. CONSOLIDATED BOARDS OF EQUALIZATION |
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| 32 | 32 | | SECTION 2.01. Section 18(c), Article VIII, Texas |
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| 33 | 33 | | Constitution, is amended to read as follows: |
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| 34 | 34 | | (c) The Legislature, by general law, shall provide for a |
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| 35 | 35 | | single board of equalization for each appraisal entity consisting |
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| 36 | 36 | | of qualified persons residing within the territory appraised by |
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| 37 | 37 | | that entity. The Legislature, by general law, may authorize a |
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| 38 | 38 | | single board of equalization for two or more adjoining appraisal |
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| 39 | 39 | | entities that elect to provide for consolidated equalizations. |
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| 40 | 40 | | Members of a [the] board of equalization may not be elected |
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| 41 | 41 | | officials of a [the] county or of the governing body of a taxing |
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| 42 | 42 | | unit. |
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| 43 | 43 | | SECTION 2.02. The constitutional amendment proposed by this |
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| 44 | 44 | | article shall be submitted to the voters at an election to be held |
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| 45 | 45 | | November 3, 2009. The ballot shall be printed to permit voting for |
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| 46 | 46 | | or against the proposition: "The constitutional amendment |
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| 47 | 47 | | authorizing the legislature to authorize a single board of |
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| 48 | 48 | | equalization for two or more adjoining appraisal entities that |
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| 49 | 49 | | elect to provide for consolidated equalizations." |
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| 50 | 50 | | ARTICLE 3. UNIFORM APPRAISAL STANDARDS AND PROCEDURES |
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| 51 | 51 | | SECTION 3.01. Section 23(b), Article VIII, Texas |
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| 52 | 52 | | Constitution, is amended to read as follows: |
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| 53 | 53 | | (b) Administrative and judicial enforcement of uniform |
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| 54 | 54 | | standards and procedures for appraisal of property for ad valorem |
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| 55 | 55 | | tax purposes shall be [, as] prescribed by general law [, shall |
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| 56 | 56 | | originate in the county where the tax is imposed, except that the |
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| 57 | 57 | | legislature may provide by general law for political subdivisions |
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| 58 | 58 | | with boundaries extending outside the county]. |
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| 59 | 59 | | SECTION 3.02. The constitutional amendment proposed by this |
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| 60 | 60 | | article shall be submitted to the voters at an election to be held |
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| 61 | 61 | | November 3, 2009. The ballot shall be printed to permit voting for |
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| 62 | 62 | | or against the proposition: "The constitutional amendment |
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| 63 | 63 | | providing for uniform standards and procedures for the appraisal of |
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| 64 | 64 | | property for ad valorem tax purposes." |
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| 65 | 65 | | ______________________________ ______________________________ |
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| 66 | 66 | | President of the Senate Speaker of the House |
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| 67 | 67 | | I certify that H.J.R. No. 36 was passed by the House on April |
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| 68 | 68 | | 27, 2009, by the following vote: Yeas 143, Nays 0, 1 present, not |
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| 69 | 69 | | voting; and that the House concurred in Senate amendments to H.J.R. |
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| 70 | 70 | | No. 36 on May 29, 2009, by the following vote: Yeas 142, Nays 0, 1 |
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| 71 | 71 | | present, not voting. |
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| 72 | 72 | | ______________________________ |
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| 73 | 73 | | Chief Clerk of the House |
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| 74 | 74 | | I certify that H.J.R. No. 36 was passed by the Senate, with |
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| 75 | 75 | | amendments, on May 26, 2009, by the following vote: Yeas 31, Nays |
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| 76 | 76 | | 0. |
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| 77 | 77 | | _______________________________ |
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| 78 | 78 | | Secretary of the Senate |
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| 79 | 79 | | RECEIVED: _____________________ |
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| 80 | 80 | | Date |
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| 81 | 81 | | _____________________ |
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| 82 | 82 | | Secretary of State |
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