85R2470 LHC-D
By: Larson H.J.R. No. 30
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to limit the maximum appraised value of property for ad valorem tax
purposes in a tax year if in the preceding tax year the owner of the
property disputed the appraisal of the property and the appraised
value was lowered as a result.
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 limit the maximum
appraised value of property for ad valorem tax purposes in a tax
year to 105 percent, or a greater percentage, of the appraised value
of the property for the preceding tax year if in the preceding tax
year the owner of the property disputed the appraisal of the
property and the appraised value was lowered as a result.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2017.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to authorize the
legislature to limit the maximum appraised value of property for ad
valorem tax purposes in a tax year if in the preceding tax year the
owner of the property disputed the appraisal of the property and the
appraised value was lowered as a result."