Bill Text: TX HJR173 | 2023-2024 | 88th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment authorizing the legislature to permit the owner of a parcel of real property that is located in more than one county to elect to have the property appraised for ad valorem taxation by the appraising entity for one of those counties.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HJR173 Detail]

Download: Texas-2023-HJR173-Introduced.html

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88R11640 DRS-D
By: Tepper H.J.R. No. 173

A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to permit the owner of a parcel of real property that is located in
more than one county to elect to have the property appraised for ad
valorem taxation by the appraising entity for one of those
counties.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 18(b), Article VIII, Texas Constitution,
is amended to read as follows:
(b) A single appraisal within each county of all property
subject to ad valorem taxation by the county and all other taxing
units located therein shall be provided by general law. The
Legislature, by general law, may authorize appraisals outside a
county when political subdivisions are situated in more than one
county, [or] when two or more counties elect to consolidate
appraisal services, or when a parcel of real property is located in
more than one county. The Legislature by general law may permit an
owner of a parcel of real property that is located in more than one
county to elect to have the property appraised for ad valorem
taxation by the appraisal entity for any county in which a portion
of the parcel is located.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2023.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to authorize the
legislature to permit the owner of a parcel of real property that is
located in more than one county to elect to have the property
appraised for ad valorem taxation by the appraising entity for one
of those counties."