H.J.R. No. 36
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; authorizing the legislature to authorize a single board
of equalization for two or more adjoining appraisal entities that
elect to provide for consolidated equalizations; and authorizing
the legislature to provide for the administration and enforcement
of uniform standards and procedures for appraisal of property for
ad valorem tax purposes.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1. APPRAISAL OF RESIDENCE HOMESTEADS
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. CONSOLIDATED BOARDS OF EQUALIZATION
SECTION 2.01. Section 18(c), Article VIII, Texas
Constitution, is amended to read as follows:
(c) The Legislature, by general law, shall provide for a
single board of equalization for each appraisal entity consisting
of qualified persons residing within the territory appraised by
that entity. The Legislature, by general law, may authorize a
single board of equalization for two or more adjoining appraisal
entities that elect to provide for consolidated equalizations.
Members of a [the] board of equalization may not be elected
officials of a [the] county or of the governing body of a taxing
unit.
SECTION 2.02. 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 authorize a single board of
equalization for two or more adjoining appraisal entities that
elect to provide for consolidated equalizations."
ARTICLE 3. UNIFORM APPRAISAL STANDARDS AND PROCEDURES
SECTION 3.01. Section 23(b), Article VIII, Texas
Constitution, is amended to read as follows:
(b) Administrative and judicial enforcement of uniform
standards and procedures for appraisal of property for ad valorem
tax purposes shall be [, 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 political subdivisions
with boundaries extending outside the county].
SECTION 3.02. 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
providing for uniform standards and procedures for the appraisal of
property for ad valorem tax purposes."
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.J.R. No. 36 was passed by the House on April
27, 2009, by the following vote: Yeas 143, Nays 0, 1 present, not
voting; and that the House concurred in Senate amendments to H.J.R.
No. 36 on May 29, 2009, by the following vote: Yeas 142, Nays 0, 1
present, not voting.
______________________________
Chief Clerk of the House
I certify that H.J.R. No. 36 was passed by the Senate, with
amendments, on May 26, 2009, by the following vote: Yeas 31, Nays
0.
_______________________________
Secretary of the Senate
RECEIVED: _____________________
Date
_____________________
Secretary of State