79S31292 JD-D

By:  Van Arsdale                                                H.J.R. No. 35 



A JOINT RESOLUTION

proposing a constitutional amendment requiring the governing body 
of a school district to establish for purposes of ad valorem 
taxation by the district a lower limit on the maximum average annual 
percentage increase in the appraised value of residence homesteads 
in the district.
	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 governing body of a school district other than a junior 
college district shall establish for purposes of ad valorem 
taxation by the school district a limit on the maximum average 
annual percentage increase in the appraised value of residence 
homesteads in the district. The limit established by the governing 
body of a school district must be less than 10 percent but may not be 
less than three percent.  If the governing body does not establish a 
limit as required by this subsection, the governing body is 
considered to have established a limit of three percent.  A limit on 
residence homestead appraisal increases established under this 
subsection takes effect and expires in the manner provided by 
Subsection (i) of this section for a limit enacted under that 
subsection.  A limit on appraisal increases established by the 
governing body of a school district under this subsection remains 
in effect until amended by the governing body.  An amendment of the 
limit on appraisal increases may not take effect before January 1 of 
the tax year following the year in which the amendment is made.
	SECTION 2.  The following temporary provision is added to 
the Texas Constitution:
	TEMPORARY PROVISION.  (a)  This temporary provision applies 
to the constitutional amendment proposed by the 79th Legislature, 
3rd Called Session, 2006, requiring the governing body of a school 
district to establish for purposes of ad valorem taxation by the 
district a limit on the maximum average annual percentage increase 
in the appraised value of residence homesteads in the district of 
less than 10 percent but not less than three percent and expires 
January 1, 2009.
	(b)  Section 1(i-1), Article VIII, of this constitution, as 
added by the amendment, takes effect on the date of the official 
canvass of returns showing adoption of the amendment.
	(c)  Not later than December 31, 2006, the governing body of 
each school district to which added Section 1(i-1), Article VIII, 
of this constitution applies shall establish the initial limit on 
residence homestead appraisal increases for purposes of ad valorem 
taxation by the district as required by that section.  The initial 
limit on residence homestead appraisal increases established by the 
governing body of a school district takes effect January 1, 2007.
	SECTION 3.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 7, 2006.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The constitutional amendment requiring the 
governing body of a school district to establish for purposes of ad 
valorem taxation by the school district a lower limit on the maximum 
average annual percentage increase in the appraised value of 
residence homesteads in the school district of not less than three 
percent."