Bill Text: TX HJR41 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Proposing a constitutional amendment to limit the amount of ad valorem taxes that a municipality may impose for a temporary period on property located in an area annexed by the municipality.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-07-25 - Referred to Ways & Means [HJR41 Detail]
Download: Texas-2017-HJR41-Introduced.html
| 85S10722 TJB-D | ||
| By: Uresti | H.J.R. No. 41 | |
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| proposing a constitutional amendment to limit the amount of ad | ||
| valorem taxes that a municipality may impose for a temporary period | ||
| on property located in an area annexed by the municipality. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Article VIII, Texas Constitution, is amended by | ||
| adding Section 1-q to read as follows: | ||
| Sec. 1-q. (a) This section applies only to the ad valorem | ||
| taxation by a municipality of property located in an area that is | ||
| first included in the corporate boundaries of the municipality on | ||
| or after January 1, 2019, as the result of the municipality's | ||
| annexation of the area. | ||
| (b) Notwithstanding any other law, the total amount of ad | ||
| valorem taxes imposed by the municipality on the property for each | ||
| of the first four years for which the municipality is authorized to | ||
| tax the property is as follows: | ||
| (1) for the first tax year, 20 percent of the amount of | ||
| taxes imposed by the municipality on the property for that tax year | ||
| as otherwise calculated under law; | ||
| (2) for the second tax year, 40 percent of the amount | ||
| of taxes imposed by the municipality on the property for that tax | ||
| year as otherwise calculated under law; | ||
| (3) for the third tax year, 60 percent of the amount of | ||
| taxes imposed by the municipality on the property for that tax year | ||
| as otherwise calculated under law; and | ||
| (4) for the fourth tax year, 80 percent of the amount | ||
| of taxes imposed by the municipality on the property for that tax | ||
| year as otherwise calculated under law. | ||
| (c) The legislature by general law may prescribe procedures | ||
| for the administration of this section. | ||
| SECTION 2. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 6, 2018. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment to limit the amount of | ||
| ad valorem taxes that a municipality may impose for a temporary | ||
| period on property located in an area annexed by the municipality." | ||
