| 1 | 1 | | By: Williams, West S.J.R. No. 48 |
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| 2 | 2 | | Patrick |
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| 3 | 3 | | SENATE JOINT RESOLUTION |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | SENATE JOINT RESOLUTION |
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| 7 | 7 | | proposing a constitutional amendment authorizing the legislature |
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| 8 | 8 | | to provide for the ad valorem taxation of a residence homestead |
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| 9 | 9 | | solely on the basis of the property's value as a residence |
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| 10 | 10 | | homestead; and authorizing the legislature to authorize a single |
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| 11 | 11 | | board of equalization for two or more adjoining appraisal entities |
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| 12 | 12 | | that elect to provide for consolidated equalizations. |
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| 13 | 13 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | ARTICLE 1. APPRAISAL OF RESIDENCE HOMESTEADS |
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| 15 | 15 | | SECTION 1.01. Section 1, Article VIII, Texas Constitution, |
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| 16 | 16 | | is amended by adding Subsection (j) to read as follows: |
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| 17 | 17 | | (j) The Legislature by general law may provide for the |
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| 18 | 18 | | taxation of real property that is the residence homestead of the |
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| 19 | 19 | | property owner solely on the basis of the property's value as a |
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| 20 | 20 | | residence homestead, regardless of whether the residential use of |
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| 21 | 21 | | the property by the owner is considered to be the highest and best |
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| 22 | 22 | | use of the property. |
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| 23 | 23 | | SECTION 1.02. The constitutional amendment proposed by this |
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| 24 | 24 | | article shall be submitted to the voters at an election to be held |
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| 25 | 25 | | November 3, 2009. The ballot shall be printed to permit voting for |
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| 26 | 26 | | or against the proposition: "The constitutional amendment |
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| 27 | 27 | | authorizing the legislature to provide for the ad valorem taxation |
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| 28 | 28 | | of a residence homestead solely on the basis of the property's value |
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| 29 | 29 | | as a residence homestead." |
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| 30 | 30 | | ARTICLE 2. CONSOLIDATED BOARDS OF EQUALIZATION |
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| 31 | 31 | | SECTION 2.01. Subsection (c), Section 18, Article VIII, |
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| 32 | 32 | | Texas Constitution, is amended to read as follows: |
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| 33 | 33 | | (c) The Legislature, by general law, shall provide for a |
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| 34 | 34 | | single board of equalization for each appraisal entity consisting |
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| 35 | 35 | | of qualified persons residing within the territory appraised by |
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| 36 | 36 | | that entity. The Legislature, by general law, may authorize a |
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| 37 | 37 | | single board of equalization for two or more adjoining appraisal |
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| 38 | 38 | | entities that elect to provide for consolidated equalizations. |
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| 39 | 39 | | Members of a [the] board of equalization may not be elected |
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| 40 | 40 | | officials of a [the] county or of the governing body of a taxing |
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| 41 | 41 | | unit. |
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| 42 | 42 | | SECTION 2.02. The constitutional amendment proposed by this |
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| 43 | 43 | | article shall be submitted to the voters at an election to be held |
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| 44 | 44 | | November 3, 2009. The ballot shall be printed to permit voting for |
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| 45 | 45 | | or against the proposition: "The constitutional amendment |
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| 46 | 46 | | authorizing the legislature to authorize a single board of |
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| 47 | 47 | | equalization for two or more adjoining appraisal entities that |
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| 48 | 48 | | elect to provide for consolidated equalizations." |
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