82R5055 ALL-D
By: Bohac H.J.R. No. 7
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to permit certain political subdivisions in Harris County to
establish a limit on the maximum appraised value of residence
homesteads for ad valorem taxation by those political subdivisions
of 105 percent of the appraised value of the property for the
preceding tax year.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1, Article VIII, Texas Constitution, is
amended by adding Subsection (k) to read as follows:
(k) Notwithstanding Subsections (a), (b), and (i) of this
section, the Legislature by general law may authorize the governing
body of a political subdivision other than a school district but
including a junior college district, a majority of the territory of
which is located in Harris County, to establish for purposes of ad
valorem taxation by the political subdivision a limit on the
maximum appraised value of a residence homestead in the political
subdivision of 105 percent of the appraised value of the property
for the preceding tax year. A limit on maximum appraised value
established under this subsection takes effect as to a residence
homestead on the later of January 1 of the tax year following the
year in which the limit is established or January 1 of the tax year
following the first tax year the owner qualifies the property for an
exemption under Section 1-b of this article. As to a residence
homestead, the limit expires on January 1 of the first tax year that
neither the owner of the property when the limit took effect nor the
owner's spouse or surviving spouse qualifies for an exemption under
Section 1-b of this article. If the governing body of a political
subdivision establishes a limit on maximum appraised value under
this subsection, the limit remains in effect until repealed or
rescinded by the governing body of the political subdivision.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2011.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to permit certain political subdivisions in Harris
County to establish a limit on the maximum appraised value of
residence homesteads for ad valorem taxation by those political
subdivisions of 105 percent of the appraised value of the property
for the preceding tax year."