Bill Text: TX HJR1 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes and to except certain appropriations to pay for ad valorem tax relief from the constitutional limitation on the rate of growth of appropriations.
Spectrum: Moderate Partisan Bill (Republican 81-11)
Status: (Engrossed - Dead) 2023-05-02 - Referred to Local Government [HJR1 Detail]
Download: Texas-2023-HJR1-Engrossed.html
88R18895 CJC/TJB-D | ||
By: Meyer, Bonnen, Burrows, Thierry, Raymond, | H.J.R. No. 1 | |
et al. |
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proposing a constitutional amendment to authorize the legislature | ||
to limit the maximum appraised value of real property for ad valorem | ||
tax purposes and to except certain appropriations to pay for ad | ||
valorem tax relief from the constitutional limitation on the rate | ||
of growth of appropriations. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1, Article VIII, Texas Constitution, is | ||
amended by amending Subsection (i) and adding Subsection (i-1) to | ||
read as follows: | ||
(i) Notwithstanding Subsections (a) and (b) of this | ||
section, the Legislature by general law may limit the maximum | ||
appraised value of real property [ |
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valorem tax purposes in a tax year to the lesser of the most recent | ||
market value of the property [ |
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the appraisal entity or 105 [ |
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of the appraised value of the property [ |
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the preceding tax year. A limitation on appraised values | ||
authorized by this subsection: | ||
(1) takes effect in the tax year following the first | ||
tax year in which the owner owns the property on January 1 [ |
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(2) expires on January 1 of the [ |
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following the tax year in which [ |
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property when the limitation took effect ceases to own the | ||
property, except that the Legislature by general law may provide | ||
for the limitation applicable to a residence homestead to continue | ||
during ownership of the property by [ |
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surviving spouse [ |
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(i-1) For purposes of Subsection (i) of this section, the | ||
Legislature by general law may define real property, which may | ||
include a manufactured or mobile home used as a dwelling. | ||
SECTION 2. Section 22, Article VIII, Texas Constitution, is | ||
amended by adding Subsection (a-1) to read as follows: | ||
(a-1) Appropriations from state tax revenues not dedicated | ||
by this constitution that are made for the purpose of paying for ad | ||
valorem tax relief as identified by the legislature by general law | ||
are not included as appropriations for purposes of determining | ||
whether the rate of growth of appropriations exceeds the limitation | ||
prescribed by Subsection (a) of this section. | ||
SECTION 3. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 7, 2023. | ||
The ballot shall be printed to provide for voting for or against the | ||
proposition: "The constitutional amendment to authorize the | ||
legislature to limit the maximum appraised value of real property | ||
for ad valorem tax purposes and to except certain appropriations to | ||
pay for ad valorem tax relief from the constitutional limitation on | ||
the rate of growth of appropriations." |