By: Otto, et al. H.J.R. No. 36
  COMMITTEE SUBSTITUTE FOR H.J.R. No. 36By:  Williams By:  Williams
         (In the Senate - Received from the House April 28, 2009;
  May 1, 2009, read first time and referred to Committee on Finance;
  May 23, 2009, reported adversely, with favorable Committee
  Substitute by the following vote:  Yeas 12, Nays 0; May 23, 2009,
  sent to printer.)
 
 
HOUSE JOINT RESOLUTION
 
  proposing a constitutional amendment 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; authorizing the legislature to authorize a single board
  of equalization for two or more adjoining appraisal entities that
  elect to provide for consolidated equalizations; and authorizing
  the legislature to provide for the administration and enforcement
  of uniform standards and procedures for appraisal of property for
  ad valorem tax purposes.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
  ARTICLE 1. APPRAISAL OF RESIDENCE HOMESTEADS
         SECTION 1.01.  Section 1, Article VIII, Texas Constitution,
  is amended by adding Subsection (j) to read as follows:
         (j)  The Legislature by general law may provide for the
  taxation of real property that is the residence homestead of the
  property owner 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 1.02.  The constitutional amendment proposed by this
  article shall be submitted to the voters at an election to be held
  November 3, 2009. The ballot shall be printed to permit voting for
  or against the proposition: "The constitutional amendment
  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."
  ARTICLE 2. CONSOLIDATED BOARDS OF EQUALIZATION
         SECTION 2.01.  Section 18(c), Article VIII, Texas
  Constitution, is amended to read as follows:
         (c)  The Legislature, by general law, shall provide for a
  single board of equalization for each appraisal entity consisting
  of qualified persons residing within the territory appraised by
  that entity. The Legislature, by general law, may authorize a
  single board of equalization for two or more adjoining appraisal
  entities that elect to provide for consolidated equalizations.
  Members of a [the] board of equalization may not be elected
  officials of a [the] county or of the governing body of a taxing
  unit.
         SECTION 2.02.  The constitutional amendment proposed by this
  article shall be submitted to the voters at an election to be held
  November 3, 2009. The ballot shall be printed to permit voting for
  or against the proposition: "The constitutional amendment
  authorizing the legislature to authorize a single board of
  equalization for two or more adjoining appraisal entities that
  elect to provide for consolidated equalizations."
         ARTICLE 3. UNIFORM APPRAISAL STANDARDS AND PROCEDURES
         SECTION 3.01.  Section 23(b), Article VIII, Texas
  Constitution, is amended to read as follows:
         (b)  Administrative and judicial enforcement of uniform
  standards and procedures for appraisal of property for ad valorem
  tax purposes shall be [, as] prescribed by general law [, shall
  originate in the county where the tax is imposed, except that the
  legislature may provide by general law for political subdivisions
  with boundaries extending outside the county].
         SECTION 3.02.  The constitutional amendment proposed by this
  article shall be submitted to the voters at an election to be held
  November 3, 2009. The ballot shall be printed to permit voting for
  or against the proposition: "The constitutional amendment
  providing for uniform standards and procedures for the appraisal of
  property for ad valorem tax purposes."
 
  * * * * *