79S20072 SMH-D



By:  Howard                                                     H.J.R. No. 21 







A JOINT RESOLUTION



proposing a constitutional amendment authorizing the legislature 

to permit the commissioners court of a county to establish for 

purposes of ad valorem taxation a limit of less than 10 percent but 

not less than three percent on the maximum average annual 

percentage increase in the appraised value of residence homesteads 

in the county.

	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 

commissioners court of a county to establish for purposes of ad 

valorem taxation by each political subdivision having territory in 

the county a limit of less than 10 percent but not less than three 

percent on the maximum average annual percentage increase in the 

appraised value of residence homesteads in the county.  A 

limitation on appraisal increases established under this 

subsection takes effect and expires in the manner provided by 

Subsection (i) of this section.  If the commissioners court of a 

county establishes a limitation on appraisal increases under this 

subsection, the limitation remains in effect until amended or 

rescinded by the commissioners court.  The Legislature by general 

law may limit the frequency with which the commissioners court of a 

county may adopt, amend, or rescind a limitation on appraisal 

increases under this subsection.

	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 permit the commissioners court of a county to 

establish for purposes of ad valorem taxation a limit of less than 

10 percent but not less than three percent on the maximum average 

annual percentage increase in the appraised value of residence 

homesteads in the county."