| 1 | 1 | | 81R5696 JD-D |
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| 2 | 2 | | By: Bohac H.J.R. No. 56 |
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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 establish for purposes of ad valorem taxation by certain school |
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| 8 | 8 | | districts in Harris County a limit on the maximum appraised value of |
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| 9 | 9 | | residence homesteads of 105 percent of the appraised value of the |
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| 10 | 10 | | property for the preceding tax year and to permit certain other |
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| 11 | 11 | | political subdivisions in Harris County to establish a 105 percent |
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| 12 | 12 | | limit on the maximum appraised value of residence homesteads for ad |
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| 13 | 13 | | valorem taxation by those political subdivisions. |
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| 14 | 14 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 15 | | SECTION 1. Section 1, Article VIII, Texas Constitution, is |
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| 16 | 16 | | amended by amending Subsection (i) and adding Subsection (j) to |
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| 17 | 17 | | read as follows: |
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| 18 | 18 | | (i) Notwithstanding Subsections (a) and (b) of this |
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| 19 | 19 | | section, the Legislature by general law may limit the maximum |
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| 20 | 20 | | appraised value of a residence homestead for purposes of ad valorem |
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| 21 | 21 | | taxation by a school district other than a junior college district, |
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| 22 | 22 | | a majority of the territory of which is located in Harris County, |
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| 23 | 23 | | [tax purposes] in a tax year to the lesser of the most recent market |
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| 24 | 24 | | value of the residence homestead as determined by the appraisal |
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| 25 | 25 | | entity or 105 [110] percent, or a greater percentage, of the |
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| 26 | 26 | | appraised value of the residence homestead for the preceding tax |
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| 27 | 27 | | year, and for purposes of ad valorem taxation by all other political |
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| 28 | 28 | | subdivisions in this state to the lesser of that most recent market |
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| 29 | 29 | | value or 110 percent, or a greater percentage of that appraised |
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| 30 | 30 | | value. A limitation on appraised values authorized by this |
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| 31 | 31 | | subsection: |
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| 32 | 32 | | (1) takes effect as to a residence homestead on the |
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| 33 | 33 | | later of the effective date of the law imposing the limitation or |
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| 34 | 34 | | January 1 of the tax year following the first tax year the owner |
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| 35 | 35 | | qualifies the property for an exemption under Section 1-b of this |
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| 36 | 36 | | article; and |
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| 37 | 37 | | (2) expires on January 1 of the first tax year that |
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| 38 | 38 | | neither the owner of the property when the limitation took effect |
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| 39 | 39 | | nor the owner's spouse or surviving spouse qualifies for an |
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| 40 | 40 | | exemption under Section 1-b of this article. |
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| 41 | 41 | | (j) Notwithstanding Subsections (a), (b), and (i) of this |
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| 42 | 42 | | section, the Legislature by general law may authorize the governing |
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| 43 | 43 | | body of a political subdivision other than a school district but |
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| 44 | 44 | | including a junior college district, a majority of the territory of |
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| 45 | 45 | | which is located in Harris County, to establish for purposes of ad |
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| 46 | 46 | | valorem taxation by the political subdivision a limit on the |
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| 47 | 47 | | maximum appraised value of a residence homestead in the political |
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| 48 | 48 | | subdivision of 105 percent of the appraised value of the property |
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| 49 | 49 | | for the preceding tax year. A limit on maximum appraised value |
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| 50 | 50 | | established under this subsection takes effect as to a residence |
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| 51 | 51 | | homestead on the later of January 1 of the tax year following the |
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| 52 | 52 | | year in which the limit is established or January 1 of the tax year |
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| 53 | 53 | | following the first tax year the owner qualifies the property for an |
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| 54 | 54 | | exemption under Section 1-b of this article. As to a residence |
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| 55 | 55 | | homestead, the limit expires on January 1 of the first tax year that |
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| 56 | 56 | | neither the owner of the property when the limit took effect nor the |
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| 57 | 57 | | owner's spouse or surviving spouse qualifies for an exemption under |
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| 58 | 58 | | Section 1-b of this article. If the governing body of a political |
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| 59 | 59 | | subdivision establishes a limit on maximum appraised value under |
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| 60 | 60 | | this subsection, the limit remains in effect until repealed or |
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| 61 | 61 | | rescinded by the governing body of the political subdivision. |
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| 62 | 62 | | SECTION 2. This proposed constitutional amendment shall be |
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| 63 | 63 | | submitted to the voters at an election to be held November 3, 2009. |
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| 64 | 64 | | The ballot shall be printed to permit voting for or against the |
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| 65 | 65 | | proposition: "The constitutional amendment authorizing the |
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| 66 | 66 | | legislature to establish for purposes of ad valorem taxation by |
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| 67 | 67 | | certain school districts in Harris County a limit on the maximum |
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| 68 | 68 | | appraised value of residence homesteads of 105 percent of the |
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| 69 | 69 | | appraised value of the property for the preceding tax year and to |
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| 70 | 70 | | permit certain other political subdivisions in Harris County to |
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| 71 | 71 | | establish a 105 percent limit on the maximum appraised value of |
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| 72 | 72 | | residence homesteads for ad valorem taxation by those political |
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| 73 | 73 | | subdivisions." |
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