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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize the legislature |
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to provide that if in a tax year the owner of property disputes the |
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appraisal of the property and the appraised value is lowered as a |
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result, the appraisal entity may not increase the appraised value |
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of the property in the next tax year in which the property is |
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appraised by more than a specified percentage. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1, Article VIII, Texas Constitution, is |
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amended by adding Subsection (m) to read as follows: |
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(m) Notwithstanding Subsections (a), (b), and (i) of this |
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section, the Legislature by general law may provide that if in a tax |
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year the owner of property disputes the appraisal of the property |
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for ad valorem tax purposes and the appraised value is lowered as a |
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result, the appraisal entity may not increase the appraised value |
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of the property in the next tax year in which the property is |
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appraised by an amount that exceeds five percent, or a greater |
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percentage as specified by the general law, of the appraised value |
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of the property in the tax year in which the appraised value is |
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lowered. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 2, 2021. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize the |
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legislature to provide that if in a tax year the owner of property |
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disputes the appraisal of the property and the appraised value is |
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lowered as a result, the appraisal entity may not increase the |
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appraised value of the property in the next tax year in which the |
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property is appraised by more than a specified percentage." |