| 1 | 1 | | 88R11640 DRS-D |
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| 2 | 2 | | By: Tepper H.J.R. No. 173 |
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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 authorizing the legislature |
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| 7 | 7 | | to permit the owner of a parcel of real property that is located in |
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| 8 | 8 | | more than one county to elect to have the property appraised for ad |
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| 9 | 9 | | valorem taxation by the appraising entity for one of those |
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| 10 | 10 | | counties. |
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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 18(b), Article VIII, Texas Constitution, |
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| 13 | 13 | | is amended to read as follows: |
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| 14 | 14 | | (b) A single appraisal within each county of all property |
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| 15 | 15 | | subject to ad valorem taxation by the county and all other taxing |
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| 16 | 16 | | units located therein shall be provided by general law. The |
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| 17 | 17 | | Legislature, by general law, may authorize appraisals outside a |
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| 18 | 18 | | county when political subdivisions are situated in more than one |
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| 19 | 19 | | county, [or] when two or more counties elect to consolidate |
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| 20 | 20 | | appraisal services, or when a parcel of real property is located in |
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| 21 | 21 | | more than one county. The Legislature by general law may permit an |
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| 22 | 22 | | owner of a parcel of real property that is located in more than one |
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| 23 | 23 | | county to elect to have the property appraised for ad valorem |
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| 24 | 24 | | taxation by the appraisal entity for any county in which a portion |
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| 25 | 25 | | of the parcel is located. |
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| 26 | 26 | | SECTION 2. This proposed constitutional amendment shall be |
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| 27 | 27 | | submitted to the voters at an election to be held November 7, 2023. |
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| 28 | 28 | | The ballot shall be printed to permit voting for or against the |
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| 29 | 29 | | proposition: "The constitutional amendment to authorize the |
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| 30 | 30 | | legislature to permit the owner of a parcel of real property that is |
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| 31 | 31 | | located in more than one county to elect to have the property |
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| 32 | 32 | | appraised for ad valorem taxation by the appraising entity for one |
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| 33 | 33 | | of those counties." |
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