| 1 | 1 | | 85R2470 LHC-D |
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| 2 | 2 | | By: Larson H.J.R. No. 30 |
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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 to authorize the legislature |
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| 7 | 7 | | to limit the maximum appraised value of property for ad valorem tax |
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| 8 | 8 | | purposes in a tax year if in the preceding tax year the owner of the |
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| 9 | 9 | | property disputed the appraisal of the property and the appraised |
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| 10 | 10 | | value was lowered as a result. |
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| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 1, Article VIII, Texas Constitution, is |
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| 13 | 13 | | amended by adding Subsection (k) to read as follows: |
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| 14 | 14 | | (k) Notwithstanding Subsections (a), (b), and (i) of this |
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| 15 | 15 | | section, the Legislature by general law may limit the maximum |
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| 16 | 16 | | appraised value of property for ad valorem tax purposes in a tax |
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| 17 | 17 | | year to 105 percent, or a greater percentage, of the appraised value |
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| 18 | 18 | | of the property for the preceding tax year if in the preceding tax |
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| 19 | 19 | | year the owner of the property disputed the appraisal of the |
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| 20 | 20 | | property and the appraised value was lowered as a result. |
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| 21 | 21 | | SECTION 2. This proposed constitutional amendment shall be |
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| 22 | 22 | | submitted to the voters at an election to be held November 7, 2017. |
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| 23 | 23 | | The ballot shall be printed to permit voting for or against the |
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| 24 | 24 | | proposition: "The constitutional amendment to authorize the |
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| 25 | 25 | | legislature to limit the maximum appraised value of property for ad |
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| 26 | 26 | | valorem tax purposes in a tax year if in the preceding tax year the |
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| 27 | 27 | | owner of the property disputed the appraisal of the property and the |
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| 28 | 28 | | appraised value was lowered as a result." |
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