By:  Janek                                                      S.J.R. No. 6  



SENATE JOINT RESOLUTION

proposing a constitutional amendment authorizing the legislature 
to authorize the governing body of a political subdivision to 
establish for purposes of ad valorem taxation by the political 
subdivision a lower limit on the maximum average annual percentage 
increase in the appraised value of residence homesteads in the 
political subdivision.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 1, Article VIII, Texas Constitution, is 
amended by adding Subsection (i-1) to read as follows:
	(i-1)  Notwithstanding Subsections (a), (b), and (i) of this 
section, the Legislature by general law may authorize the governing 
body of a political subdivision to establish for purposes of ad 
valorem taxation by the political subdivision a limit on the 
maximum average annual percentage increase in the appraised value 
of residence homesteads in the political subdivision that is less 
than 10 percent but not less than three percent.  A limitation on 
residence homestead appraisal increases established under this 
subsection takes effect and expires in the manner provided by 
Subsection (i) of this section.  If the governing body of a 
political subdivision establishes a limit on appraisal increases 
under this subsection, the limitation remains in effect until 
amended, repealed, or rescinded by the governing body.  An 
amendment, repeal, or rescission of the limit on appraisal 
increases may not take effect before January 1 of the sixth tax year 
following the tax year in which the limitation on appraisal 
increases was established.  A subsequent amendment of the limit on 
appraisal increases may not take effect before January 1 of the 
sixth tax year following the tax year in which the preceding 
amendment was adopted.
	SECTION 2.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 8, 2005.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The constitutional amendment authorizing the 
legislature to authorize the governing body of a political 
subdivision to establish for purposes of ad valorem taxation by the 
political subdivision a lower limit on the maximum average annual 
percentage increase in the appraised value of residence homesteads 
in the political subdivision."