80R8565 SMH-D
 
  By: Patrick, Dan S.J.R. No. 39
 
 
 
   
 
 
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for a local option election in Harris County to set a
limitation of not less than three percent on the maximum average
annual increase in the appraised value of residence homesteads for
purposes of ad valorem taxation by each political subdivision 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 may authorize the Commissioners Court of
Harris County to call an election in the county to permit the voters
to determine by majority vote whether to establish for purposes of
ad valorem taxation by each political subdivision in the county a
limitation on the maximum average annual percentage increase in the
appraised value of residence homesteads in the political
subdivision of not less than three percent. The ballot proposition
shall specify the proposed percentage limitation on increases in
appraised value. A limitation on increases in appraised value
established under this subsection takes effect and expires in the
manner provided by Subsection (i) of this section for a limitation
enacted under that subsection. If the voters of the county
establish a limitation on increases in appraised value 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 by each
political subdivision in the county. If the voters of the county
establish a limitation on increases in appraised value under this
subsection, the limitation remains in effect until amended or
repealed by the voters of the county at a subsequent election called
by the commissioners court of the county. An amendment or repeal of
a limitation on increases in appraised value under this subsection
may not take effect before January 1 of the tax year following the
year in which the election at which the limitation is amended or
repealed is held. The Legislature may provide for the effect of the
establishment of a limitation on increases in appraised value under
this subsection on a political subdivision with boundaries
extending outside the county.
       SECTION 2.  This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 6, 2007.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to provide for a local option election in Harris County
to set a limitation of not less than three percent on the maximum
average annual increase in the appraised value of residence
homesteads for purposes of ad valorem taxation by each political
subdivision in the county."