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