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House Joint Resolution 36 |
House Author: Otto et al. |
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For Election: 11-3-09 |
Senate Sponsor: Williams et al. |
House Joint Resolution 36 proposes three amendments to the state constitution, all related to property taxes, to be submitted as separate ballot propositions for consideration by Texas voters. The first amendment authorizes the legislature to provide for the taxation of a residence homestead solely on the basis of its value as a residence, regardless of whether residential use is considered the highest and best use of the property. The second amendment authorizes the legislature to allow for a single board of equalization for two or more adjoining appraisal entities that elect to provide for consolidated equalizations. The third amendment removes a requirement that administrative and judicial enforcement of uniform standards and procedures for property appraisal originate in the county where a tax is imposed and instead gives the legislature full discretion to prescribe the manner of such enforcement by general law.