Bill Text: TX HJR81 | 2021-2022 | 87th Legislature | Comm Sub
Bill Title: Proposing a constitutional amendment to authorize the legislature to permit certain political subdivisions to adopt a temporary limitation on the appraised value for taxation of certain real property located in specified areas.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-04-26 - Committee report sent to Calendars [HJR81 Detail]
Download: Texas-2021-HJR81-Comm_Sub.html
| 87R4859 TJB-D | ||
| By: Davis | H.J.R. No. 81 | |
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| proposing a constitutional amendment to authorize the legislature | ||
| to permit certain political subdivisions to adopt a temporary | ||
| limitation on the appraised value for taxation of certain real | ||
| property located in specified areas. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Article VIII, Texas Constitution, is amended by | ||
| adding Section 1-a-1 to read as follows: | ||
| Sec. 1-a-1. (a) Notwithstanding Sections 1(a) and (b) of this | ||
| article, and Section 56, Article III, of this constitution, the | ||
| legislature by local law may authorize the governing body of one or | ||
| more political subdivisions to adopt a temporary limitation on the | ||
| appraised value for taxation by the political subdivision of one or | ||
| more types of real property located in certain areas specified by | ||
| law. Property subject to the limitation shall be taxed at the | ||
| lesser of the appraised value of the property as otherwise | ||
| determined by law or the appraised value of the property for the tax | ||
| year preceding the tax year in which the limitation first applies. | ||
| (b) A law enacted under this section: | ||
| (1) must specify one or more areas to which the | ||
| appraisal limitation authorized by this section applies; | ||
| (2) must prescribe the period for which the limitation | ||
| applies, which may not be longer than 15 consecutive tax years; | ||
| (3) must prescribe the types of real property to which | ||
| the limitation applies; | ||
| (4) may prescribe additional eligibility requirements | ||
| for the limitation; and | ||
| (5) may prescribe procedures for the administration of | ||
| the limitation. | ||
| (c) Section 57, Article III, Texas Constitution, does not | ||
| apply to a local law authorized by this section. | ||
| (d) This section expires January 1, 2038. | ||
| SECTION 2. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 2, 2021. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment to authorize the | ||
| legislature to permit certain political subdivisions to adopt a | ||
| temporary limitation on the appraised value for taxation of certain | ||
| real property located in specified areas." | ||
