Texas 2023 - 88th Regular

Texas House Bill HJR1 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		88R18895 CJC/TJB-D
2	2		By: Meyer, Bonnen, Burrows, Thierry, Raymond, H.J.R. No. 1
3	3		et al.
	4	+	Substitute the following for H.J.R. No. 1:
	5	+	By: Raymond C.S.H.J.R. No. 1
4	6
5	7
6	8		A JOINT RESOLUTION
7	9		proposing a constitutional amendment to authorize the legislature
8	10		to limit the maximum appraised value of real property for ad valorem
9	11		tax purposes and to except certain appropriations to pay for ad
10	12		valorem tax relief from the constitutional limitation on the rate
11	13		of growth of appropriations.
12	14		BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	15		SECTION 1. Section 1, Article VIII, Texas Constitution, is
14	16		amended by amending Subsection (i) and adding Subsection (i-1) to
15	17		read as follows:
16	18		(i) Notwithstanding Subsections (a) and (b) of this
17	19		section, the Legislature by general law may limit the maximum
18	20		appraised value of real property [a residence homestead] for ad
19	21		valorem tax purposes in a tax year to the lesser of the most recent
20	22		market value of the property [residence homestead] as determined by
21	23		the appraisal entity or 105 [110] percent, or a greater percentage,
22	24		of the appraised value of the property [residence homestead] for
23	25		the preceding tax year. A limitation on appraised values
24	26		authorized by this subsection:
25	27		(1) takes effect in the tax year following the first
26	28		tax year in which the owner owns the property on January 1 [as to a
27	29		residence homestead on the later of the effective date of the law
28	30		imposing the limitation or January 1 of the tax year following the
29	31		first tax year the owner qualifies the property for an exemption
30	32		under Section 1-b of this article]; and
31	33		(2) expires on January 1 of the [first] tax year
32	34		following the tax year in which [that neither] the owner of the
33	35		property when the limitation took effect ceases to own the
34	36		property, except that the Legislature by general law may provide
35	37		for the limitation applicable to a residence homestead to continue
36	38		during ownership of the property by [nor] the owner's spouse or
37	39		surviving spouse [qualifies for an exemption under Section 1-b of
38	40		this article].
39	41		(i-1) For purposes of Subsection (i) of this section, the
40	42		Legislature by general law may define real property, which may
41	43		include a manufactured or mobile home used as a dwelling.
42	44		SECTION 2. Section 22, Article VIII, Texas Constitution, is
43	45		amended by adding Subsection (a-1) to read as follows:
44	46		(a-1) Appropriations from state tax revenues not dedicated
45	47		by this constitution that are made for the purpose of paying for ad
46	48		valorem tax relief as identified by the legislature by general law
47	49		are not included as appropriations for purposes of determining
48	50		whether the rate of growth of appropriations exceeds the limitation
49	51		prescribed by Subsection (a) of this section.
50	52		SECTION 3. This proposed constitutional amendment shall be
51	53		submitted to the voters at an election to be held November 7, 2023.
52	54		The ballot shall be printed to provide for voting for or against the
53	55		proposition: "The constitutional amendment to authorize the
54	56		legislature to limit the maximum appraised value of real property
55	57		for ad valorem tax purposes and to except certain appropriations to
56	58		pay for ad valorem tax relief from the constitutional limitation on
57	59		the rate of growth of appropriations."