79S20290 SMH-D



By:  Bohac                                                      H.J.R. No. 22 







A JOINT RESOLUTION



proposing a constitutional amendment authorizing the legislature 

to establish for purposes of ad valorem taxation by a school 

district a limit on the annual increase in the appraised value of 

residence homesteads of five percent or more, and to permit other 

political subdivisions to adopt a limit on those appraisal 

increases of less than 10 percent but not less than five percent.

	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       

	SECTION 1.  Section 1, Article VIII, Texas Constitution, is 

amended by amending Subsection (i) and adding Subsection (i-1) to 

read as follows:

	(i)  Notwithstanding Subsections (a) and (b) of this 

section, the Legislature by general law may limit the maximum 

average annual percentage increase in the appraised value of 

residence homesteads for purposes of ad valorem taxation by a 

school district other than a junior college district [tax purposes] 

to five percent, or a greater percentage, and for purposes of ad 

valorem taxation by other political subdivisions to 10 percent, or 

a greater percentage, for each year since the most recent tax 

appraisal.  A limitation on appraisal increases authorized by this 

subsection:

		(1)  takes effect as to a residence homestead on the 

later of the effective date of the law imposing the limitation or 

January 1 of the tax year following the first tax year the owner 

qualifies the property for an exemption under Section 1-b of this 

article; and

		(2)  expires on January 1 of the first tax year that 

neither the owner of the property when the limitation took effect 

nor the owner's spouse or surviving spouse qualifies for an 

exemption under Section 1-b of this article.

	(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 other than a school district but 

including a junior college district 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 five 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 or rescinded by the governing body.

	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 establish for purposes of ad valorem taxation by a 

school district a limit on the annual increase in the appraised 

value of residence homesteads of five percent or more, and to permit 

other political subdivisions to adopt a limit on those appraisal 

increases of less than 10 percent but not less than five percent."