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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for the ad valorem taxation of a residence homestead |
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solely on the basis of the property's value as a residence |
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homestead; and authorizing the legislature to provide that ad |
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valorem tax appraisal services in any county are under the |
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jurisdiction of the entity specified by the legislature, to provide |
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for the consolidation of ad valorem tax appraisal services, and to |
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provide for enforcement of ad valorem tax standards and procedures |
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by the specified entity. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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ARTICLE 1 |
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SECTION 1.01. Section 1, Article VIII, Texas Constitution, |
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is amended by adding Subsection (j) to read as follows: |
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(j) The Legislature by general law may provide for the |
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taxation of real property that is the residence homestead of the |
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property owner 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 1.02. The constitutional amendment proposed by this |
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article shall be submitted to the voters at an election to be held |
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November 3, 2009. The ballot shall be printed to permit voting for |
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or against the proposition: "The constitutional amendment |
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authorizing the legislature to provide for the ad valorem taxation |
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of a residence homestead solely on the basis of the property's value |
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as a residence homestead." |
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ARTICLE 2 |
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SECTION 2.01. Sections 18(b) and (d), Article VIII, Texas |
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Constitution, are amended to read as follows: |
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(b) A single appraisal within each county of all property |
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subject to ad valorem taxation by the county and all other taxing |
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units located therein shall be provided by general law. Appraisal |
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services for ad valorem tax purposes shall be under the |
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jurisdiction of the entity designated by general law. The |
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Legislature, by general law, may: |
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(1) authorize appraisals by the appraisal office of a |
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county outside the [a] county when political subdivisions are |
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situated in more than one county or when two or more counties elect |
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to consolidate appraisal services; and |
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(2) authorize the designated entity to require the |
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consolidation of appraisal services for two or more counties in the |
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manner required by the entity. |
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(d) Except as otherwise provided by Subsection (b) of this |
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section, the [The] Legislature shall prescribe by general law the |
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methods, timing, and administrative process for implementing the |
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requirements of this section. |
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SECTION 2.02. Section 23, Article VIII, Texas Constitution, |
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is amended to read as follows: |
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Sec. 23. (a) There shall be no statewide appraisal of real |
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property for ad valorem tax purposes; however, this subsection does |
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[shall] not preclude formula distribution of tax revenues to |
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political subdivisions of the state, the enforcement of a general |
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law enacted under Section 18(b) of this article or under Subsection |
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(b) of this section, or the consolidation of appraisal services by |
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the entity designated by the legislature under Section 18(b) of |
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this article. |
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(b) Administrative and judicial enforcement of uniform |
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standards and procedures for appraisal of property for ad valorem |
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tax purposes, as prescribed by general law, shall originate in the |
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county where the tax is imposed, except that the legislature may |
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provide by general law for exceptions to this subsection for |
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political subdivisions with boundaries extending outside the |
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county. |
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SECTION 2.03. The constitutional amendment proposed by this |
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article shall be submitted to the voters at an election to be held |
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November 3, 2009. The ballot shall be printed to permit voting for |
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or against the proposition: "The constitutional amendment |
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authorizing the legislature to provide that ad valorem tax |
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appraisal services in any county are under the jurisdiction of the |
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entity specified by the legislature, to provide for the |
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consolidation of ad valorem tax appraisal services, and to provide |
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for enforcement of ad valorem tax standards and procedures by the |
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specified entity." |