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79S31837 JD-D

By:  Smith of Harris                                            H.J.R. No. 38 



A JOINT RESOLUTION

proposing a constitutional amendment authorizing the commissioners 
court of a county to establish for purposes of ad valorem taxation a 
limitation on the maximum average annual percentage increase in the 
appraised value of real property 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 Subsections (i-1) and (i-2) to read as follows:
	(i-1)  Notwithstanding Subsections (a) and (b) of this 
section, the commissioners court of a county may establish for 
purposes of ad valorem taxation by the county and other political 
subdivisions a limitation on the maximum average annual percentage 
increase in the appraised value of real property in the county that 
is less than 10 percent but not less than three percent.  A 
limitation on appraisal increases established under this 
subsection applies to the taxation of real property in the county by 
each political subdivision that imposes taxes on the property.  If a 
commissioners court establishes a limitation under this subsection 
applicable to a tax year for which the Legislature has enacted a 
limitation under Subsection (i) of this section, the lower 
percentage limitation applies to ad valorem taxation of residence 
homesteads in the county.  If a commissioners court establishes a 
limitation on appraisal increases under this subsection, that 
limitation remains in effect until amended, repealed, or rescinded 
by the commissioners court.  An amendment, repeal, or rescission of 
the limitation may not take effect before January 1 of the tax year 
following the year in which the amendment, repeal, or rescission is 
made.
	(i-2)  A limitation on appraisal increases authorized by 
Subsection (i-1) of this section:
		(1)  takes effect:                                                     
			(A)  in the tax year following the first tax year 
in which the owner owns the property on January 1; or
			(B)  in the tax year following the tax year in 
which the owner acquires the property if the property qualifies for 
an exemption as the residence homestead of the owner under Section 
1-b of this article in the tax year in which the owner acquires the 
property; and
		(2)  expires on January 1 of the first tax year 
following the tax year in which the owner of the property when the 
limitation took effect ceases to own the property, except that the 
Legislature by general law may provide for the limitation 
applicable to a residence homestead to continue during ownership of 
the property by the owner's spouse or surviving spouse.
	SECTION 2.  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 authorizing the 
commissioners court of a county to establish for purposes of ad 
valorem taxation a limitation on the maximum average annual 
percentage increase in the appraised value of real property in the 
county that is less than 10 percent but not less than three 
percent."