81R4382 JD-D
 
  By: Otto H.B. No. 2
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the appraisal of property, including residence
  homesteads, for ad valorem tax purposes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
  ARTICLE 1.  CONSOLIDATED APPRAISAL REVIEW BOARDS
         SECTION 1.01.  Section 6.41, Tax Code, is amended by adding
  Subsections (g) and (h) to read as follows:
         (g)  Subsection (a) does not preclude the boards of directors
  of two or more adjoining appraisal districts from providing for the
  operation of a consolidated appraisal review board by interlocal
  contract.
         (h)  When adjoining appraisal districts by interlocal
  contract have provided for the operation of a consolidated
  appraisal review board:
               (1)  a reference in this or another section of this code
  to the appraisal district means the adjoining appraisal districts;
               (2)  a reference in this or another section of this code
  to the appraisal district board of directors means the boards of
  directors of the adjoining appraisal districts;
               (3)  a provision of this code that applies to an
  appraisal review board also applies to the consolidated appraisal
  review board; and
               (4)  a reference in this code to the appraisal review
  board shall be construed to also refer to the consolidated
  appraisal review board.
         SECTION 1.02.  This article takes effect only if the
  constitutional amendment proposed by the 81st Legislature, Regular
  Session, 2009, authorizing the legislature to authorize a single
  board of equalization for two or more adjoining appraisal entities
  that elect to provide for consolidated equalizations is approved by
  the voters. If that amendment is not approved by the voters, this
  article has no effect.
  ARTICLE 2.  APPRAISAL OF RESIDENCE HOMESTEADS
         SECTION 2.01.  Section 23.01, Tax Code, is amended by adding
  Subsection (c) to read as follows:
         (c)  The market value of a residence homestead shall be
  determined solely on the basis of the property's value as a
  residence homestead, regardless of whether the residential use of
  the property by the owner is considered to be the highest and best
  use of the property.
         SECTION 2.02.  This article takes effect only if the
  constitutional amendment proposed by the 81st Legislature, Regular
  Session, 2009, authorizing the legislature to provide for the ad
  valorem taxation of a residence homestead solely on the basis of the
  property's value as a residence homestead is approved by the
  voters. If that amendment is not approved by the voters, this
  article has no effect.
  ARTICLE 3.  APPLICABILITY; EFFECTIVE DATE
         SECTION 3.01.  This Act applies only to an ad valorem tax
  year that begins on or after the effective date of this Act.
         SECTION 3.02.  This Act takes effect January 1, 2010.