By: Williams S.J.R. No. 48
(In the Senate - Filed March 13, 2009; March 31, 2009, read
first time and referred to Committee on Finance; April 21, 2009,
reported favorably by the following vote: Yeas 13, Nays 0;
April 21, 2009, sent to printer.)
SENATE 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 authorize a single
board of equalization for two or more adjoining appraisal entities
that elect to provide for consolidated equalizations.
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. Subsection (c), Section 18, 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."
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