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79R4283 JD-D

By:  Pitts                                                      H.J.R. No. 50 



A JOINT RESOLUTION

proposing a constitutional amendment authorizing a state property 
tax for public education.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 1-e, Article VIII, Texas Constitution, 
is amended to read as follows:
	Sec. 1-e.  Except as provided by Section 3-a, Article VII, of 
this constitution, no [No] State ad valorem taxes shall be levied 
upon any property within this State.
	SECTION 2.  Article VII, Texas Constitution, is amended by 
adding Section 3-a to read as follows:
	Sec. 3-a.  (a)  The legislature by general law may authorize 
the state to impose ad valorem taxes for elementary and secondary 
public free school purposes on all taxable property at a rate not to 
exceed $1 for each $100 of taxable value.
	(b)  Notwithstanding Section 23, Article VIII, of this 
constitution, the legislature may provide for the appraisal of 
property subject to state ad valorem taxes, for the equalization of 
the taxable values of that property, and for the collection of the 
state ad valorem taxes imposed on that property.
	(c)  State ad valorem taxes shall be assessed on the 
valuation of property subject to those taxes as determined by the 
appraisal officials in the county in which the property is located.  
If an appraisal official uses generally accepted appraisal 
standards and practices to appraise property subject to the state 
ad valorem tax and the valuation of the property subject to that tax 
conforms to or is equalized by the local appraisal review process to 
conform to the accepted standards and practices, the assessment of 
a state ad valorem tax on that valuation is not invalid.  This 
subsection expires at the end of the 2006 ad valorem tax year.
	SECTION 3.  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 a state 
property tax for public education."