By: Hinojosa S.J.R. No. 55
         (In the Senate - Filed March 9, 2017; March 21, 2017, read
  first time and referred to Committee on Finance; May 2, 2017,
  reported favorably by the following vote:  Yeas 14, Nays 0;
  May 2, 2017, sent to printer.)
Click here to see the committee vote
 
 
 
SENATE JOINT RESOLUTION
 
  proposing a constitutional amendment relating to the effect of a
  sale of property on the tax lien on the property to secure the
  payment of ad valorem taxes, penalties, and interest imposed on the
  property as a result of the addition to the appraisal roll of
  property or property value that was erroneously exempted in a prior
  year.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 15, Article VIII, Texas Constitution, is
  amended to read as follows:
         Sec. 15.  (a)  The annual assessment made upon landed
  property shall be a special lien thereon; and all property, both
  real and personal, belonging to any delinquent taxpayer shall be
  liable to seizure and sale for the payment of all the taxes and
  penalties due by such delinquent; and such property may be sold for
  the payment of the taxes and penalties due by such delinquent, under
  such regulations as the Legislature may provide.
         (b)  Notwithstanding Subsection (a) of this section, the
  legislature by general law may provide that if the appraisal entity
  adds property or property value that was erroneously exempted in a
  prior year to the appraisal roll, a tax lien may not be enforced
  against the property to secure the payment of any taxes, penalties,
  or interest imposed for that year on the property as a result of the
  addition of the property or property value if, after the date of
  that year on which the lien for the taxes imposed for that year
  attached, the property was sold in an arm's length transaction to a
  person who was not related to the seller.
         SECTION 2.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 7, 2017.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment relating to the effect
  of a sale of property on the tax lien on the property to secure the
  payment of ad valorem taxes, penalties, and interest imposed on the
  property as a result of the addition to the appraisal roll of
  property or property value that was erroneously exempted in a prior
  year."
 
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