Bill:  HJR 14 
Legislative Session: 88(R) Council Document: 88R 362 SMH-D
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Last Action:02/28/2023 H Referred to Ways & Means: Feb 28 2023 4:13PM
Caption Version:Introduced
Caption Text:Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a residence homestead for ad valorem tax purposes for the first tax year that the owner of the property qualifies the property for a residence homestead exemption is the market value of the property and that, if the owner purchased the property, the purchase price of the property is considered to be the market value of the property for that tax year and to limit increases in the appraised value of the homestead for subsequent tax years based on the inflation rate.
Author:Toth
Coauthor:Vasut
Subjects:Property Interests--Homestead (I0616)
Resolutions--Constitutional Amendments (I0661)
Taxation--Property-Appraisals & Appraisal Districts (I0792)
Taxation--Property-Exemptions (I0793)
Enabling Information:Enabling legislation is HB 295.
House Committee:Ways & Means
Status:In committee
Actions: (descending date order)
Description Comment Date       Time       Journal Page
 Referred to Ways & Means      02/28/2023   04:13 PM  365
 Read first time      02/28/2023     365
 Filed      11/14/2022