80R8178 JD-D
 
  By: Estes S.J.R. No. 44
 
 
 
   
 
 
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to permit a municipality with a population of less than 10,000 to
provide that municipal ad valorem taxes imposed on real property in
or adjacent to an area that has qualified for funding under certain
revitalization or redevelopment programs not be increased for a
limited period.
       BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
       SECTION 1.  Article VIII, Texas Constitution, is amended by
adding Section 1-o to read as follows:
       Sec. 1-o. To aid in the elimination of slum and blighted
conditions in less populated communities in this state, to promote
rural economic development in this state, and to improve the
economy of this state, the legislature by general law may authorize
the governing body of a municipality having a population of less
than 10,000, in the manner required by law for official action, to
provide that ad valorem taxes imposed by the municipality on real
property that is located in or adjacent to a designated area of the
municipality that has qualified for funding under the Downtown
Revitalization Program or the Main Street Improvements Program
administered by the Texas Department of Agriculture, or a successor
program administered by that agency, not be increased for the first
five tax years after the tax year in which the limitation on
municipal tax increases is established. A general law enacted
under this section must provide that a limitation on ad valorem tax
increases authorized by this section:
             (1)  must be established by the governing body of the
municipality before December 31 of the first tax year after the tax
year in which funding under the program administered by the Texas
Department of Agriculture is initially approved for the designated
area;
             (2)  takes effect as to a parcel of real property on
January 1 of the tax year following the tax year in which the
governing body takes action under this section; and
             (3)  expires on the earlier of:
                   (A)  January 1 of the sixth tax year following the
tax year in which the governing body takes action under this
section; or
                   (B)  January 1 of the first tax year in which the
owner of the property when the limitation takes effect ceases to own
the property.
       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 80th Legislature,
Regular Session, 2007, authorizing the legislature to permit the
governing body of a municipality having a population of less than
10,000 to provide that municipal ad valorem taxes imposed on real
property in or adjacent to an area that has qualified for funding
under certain programs administered by the Texas Department of
Agriculture not be increased for the first five tax years after the
tax year in which the limitation is established and expires January
1, 2009.
       (b)  Section 1-o, Article VIII, of this constitution takes
effect January 1, 2008, and applies only to a tax year that begins
on or after that date.
       SECTION 3.  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 permit the governing body of a municipality having a
population of less than 10,000 to provide that municipal ad valorem
taxes imposed on real property in or adjacent to an area that has
qualified for funding under certain programs administered by the
Texas Department of Agriculture not be increased for the first five
tax years after the tax year in which the limitation on municipal
tax increases is established."