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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize the legislature |
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to limit the maximum appraised value of property for ad valorem tax |
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purposes in a tax year if in the preceding tax year the owner of the |
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property disputed the appraisal of the property and the appraised |
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value was lowered as a result. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1, Article VIII, Texas Constitution, is |
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amended by adding Subsection (k) to read as follows: |
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(k) Notwithstanding Subsections (a), (b), and (i) of this |
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section, the Legislature by general law may limit the maximum |
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appraised value of property for ad valorem tax purposes in a tax |
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year to 105 percent, or a greater percentage, of the appraised value |
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of the property for the preceding tax year if in the preceding tax |
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year the owner of the property disputed the appraisal of the |
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property and the appraised value was lowered as a result. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 7, 2017. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize the |
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legislature to limit the maximum appraised value of property for ad |
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valorem tax purposes in a tax year if in the preceding tax year the |
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owner of the property disputed the appraisal of the property and the |
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appraised value was lowered as a result." |