Bill Text: TX HJR90 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Proposing a constitutional amendment to authorize the legislature to provide for a temporary limitation on the appraised value for ad valorem tax purposes of real property located in a political subdivision any part of which is located in an area that at any time during the preceding tax year was declared a disaster area.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-11 - Referred to Ways & Means [HJR90 Detail]
Download: Texas-2021-HJR90-Introduced.html
87R8723 SMT-D | ||
By: Shaheen | H.J.R. No. 90 |
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proposing a constitutional amendment to authorize the legislature | ||
to provide for a temporary limitation on the appraised value for ad | ||
valorem tax purposes of real property located in a political | ||
subdivision any part of which is located in an area that at any time | ||
during the preceding tax year was declared a disaster area. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1, Article VIII, Texas Constitution, is | ||
amended by adding Subsection (i-1) to read as follows: | ||
(i-1) Notwithstanding Subsections (a), (b), and (i) of this | ||
section, the Legislature by general law may limit the maximum | ||
appraised value of real property located in a political subdivision | ||
any part of which is located in an area that at any time during the | ||
preceding tax year was declared a disaster area by the governor or | ||
by the president of the United States to the lesser of the most | ||
recent market value of the property as determined by the appraisal | ||
entity or the appraised value of the property as determined by the | ||
appraisal entity for the preceding tax year. The maximum appraised | ||
value of a residence homestead that is subject to a limitation on | ||
appraised values authorized by this subsection and to a limitation | ||
authorized by Subsection (i) of this section is equal to the lesser | ||
of the amount authorized by this subsection or the amount | ||
authorized by that subsection. | ||
SECTION 2. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 2, 2021. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment to authorize the | ||
legislature to provide for a temporary limitation on the appraised | ||
value for ad valorem tax purposes of real property located in a | ||
political subdivision any part of which is located in an area that | ||
at any time during the preceding tax year was declared a disaster | ||
area." |