Texas Almanac, 1992-1993 Page: 381
This book is part of the collection entitled: Texas Almanac and was provided to The Portal to Texas History by the Texas State Historical Association.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
CONSTITUTION 381
Article VIII - (Cont'd.); Article IX
[Note - The foregoing Sec. 16-a of Art. VIII, an amend-
ment, was added for the stated purpose of providing for a
Tax Assessor-Collector in counties of less than 10,000 pop-
ulation. Submitted by the Fifty-third Legislature (1953) and
adopted in an election Nov. 2, 1954.]
Sec. 17. Power of Legislature as to Taxes - The specifi-
cation of the objects and subjects of taxation shall not de-
prive the Legislature of the power to require other subjects
or objects to be taxed, in such manner as may be consistent
with the principles of taxation fixed in this Constitution.
Sec. 18. Equalization of Taxes - (a) The Legislature
shall provide for equalizing, as near as may be, the valuation
of all property subject to or rendered for taxation and may
also provide for the classification of all lands with reference
to their value in the several counties.
(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 apprais-
als outside a county when political subdivisions are situated
in more than one county or when two or more counties elect
to consolidate appraisal services.
(c) The Legislature, by general law, shall provide for a
single board of equalization for each appraisal entity consist-
ing of qualified persons residing within the territory apprais-
ed by that entity. Members of the board of equalization may
not be elected officials of the county or of the governing
body of a taxing unit.
(d) The Legislature shall prescribe by general law the
methods, timing and administrative process for implement-
ing the requirements of this section.
[Note - Sec. 18 of Art. VIII was amended to provide for a
single appraisal and a single board of equalization within
each county for ad valorem tax purposes. Submitted by the
Sixty-sixth Legislature (1979) and adopted in election Nov. 4,
1980.1
Sec. 19. Farm Products in the Hands of the Producer
Exempt From All Taxation - Farm products, livestock, and
poultry in the hands of the producer, and family supplies for
home and farm use, are exempt from all taxation until other-
wise directed by a two-thirds vote of all the members elect
to both houses of the Legislature.
*Explanatory Note - Expressed thus in official draft of
Constitution.
[Note - The foregoing Sec. 19 of Art. VIII, an amend-
ment, was added for the stated purpose of exempting farm
products from taxation. Submitted by the Sixteenth Legis-
lature (1879); ratified in an election Sept. 2, 1879, and de-
clared adopted Oct. 14, 1879. It was amended to change the
wording to include livestock and poultry with farm products
as exempt from taxation. Submitted by the Sixty-seventh
Legislature (1981) and adopted in election Nov. 3, 1981.
Sec. 19-a. Farm Implements Exempt From Taxation -
Implements of husbandry that are used in the production of
farm or ranch products are exempt from ad valorem tax-
ation.
[Note - The foregoing Sec. 19-a of Art. VIII, an amend-
ment, was added to exempt implements of farm husbandry
from ad valorem taxation. Submitted by Called Session of
the Sixty-seventh Legislature (1982) and adopted in election
Nov. 2, 1982.j
Sec. 20. Limiting Ad Valorem Tax Assessment; Discount
for Prompt Payment of Taxes - No property of any kind in
this State shall ever be assessed for ad valorem taxes at a
greater value than its fair cash market value nor shall any
Board of Equalization of any governmental or political sub-
division or taxing district within this State fix the value of
any property for tax purposes at more than its fair cash mar-
ket value; provided, that in order to encourage the prompt
payment of taxes, the Legislature shall have the power to
provide that the taxpayer shall be allowed by the State and
all governmental and political subdivisions and taxing dis-
tricts of the State a three per cent discount on ad valorem
taxes due the State or due any governmental or political sub-
division or taxing district of the State if such taxes are paid
ninety days before the date when they would otherwise be-
come delinquent; and the taxpayer shall be allowed a two
per cent discount on said taxes if paid sixty days before said
taxes would become delinquent; and the taxpayer shall be al-
lowed a one per cent discount if said taxes are paid thirty
days before they would otherwise become delinquent. This
amendment shall be effective Jan. 1, 1939. The Legislature
shall pass necessary laws for the proper administration of
this Section.[Note - The foregoing Sec. 20 of Art. VIII, an amend-
ment, was added (1) to restrict assessed value to true mar-
ket value, and (2) to provide for stated discounts for
prepayment of taxes. Adopted in an election Aug. 23, 1937.)
Sec. 21. Limitation on Property Taxes - (a) Subject to
any exceptions prescribed by general law, the total amount
of property taxes imposed by a political subdivision in any
year may not exceed the total amount of property taxes
imposed by that subdivision in the preceding year unless the
governing body of the subdivision gives notice of its intent to
consider an increase in taxes and holds a public hearing on
the proposed increase before it increases those total taxes.
The legislature shall prescribe by law the form, content, tim-
ing, and methods of giving the notice and the rules for the
conduct of the hearing.
(b) In calculating the total amount of taxes imposed in
the current year for the purposes of Subsection (a) of this
section, the taxes on property in territory added to the politi-
cal subdivision since the preceding year and on new
improvements that were not taxable in the preceding year
are excluded. In calculating the total amount of taxes
imposed in the preceding year for the purposes of Sub-
section (a) of this section, the taxes imposed on real prop-
erty that is not taxable by the subdivision in the current year
are excluded.
(c) The Legislature by general law shall require that,
subject to reasonable exceptions, a property owner be given
notice of a revaluation of his property and a reasonable esti-
mate of the amount of taxes that would be imposed on his
property if the total amount of property taxes for the subdi-
vision were not increased according to any law enacted pur-
suant to Subsection (a) of this section. The notice must be
given before the procedures required in Subsection (a) are
instituted.
[Note-The foregoing Sec. 21 of Art. VIII, an amendment,
was added to limit increases in property revaluation and to
prescribe method of giving notice before property revalu-
ated. (See also Sec. 1, Sec. 1-b and Sec. 23 of Art. VIII.) Sub-
mitted by the Sixty-fifth Legislature (1977) and adopted in
election Nov. 7, 1978. It was further amended to change word-
ing of administrative procedures in notifying property own-
ers. (See also Subsection (e) of Section 1-b of Art. VIII.)
Submitted by the Sixty-seventh Legislature (1981) and
adopted in election Nov. 3, 1981.1
Sec. 22. State Tax Revenues - (a) In no biennium shall
the rate of growth of appropriations from state tax revenues
not dedicated by this constitution exceed the estimated rate
of growth of the state's economy. The Legislature shall pro-
vide by general law procedures to implement this sub-
section.
(b) If the Legislature by adoption of a resolution
approved by a record vote of a majority of the members of
each house finds that an emergency exists and identifies the
nature of the emergency, the Legislature may provide for
appropriations in excess of the amount authorized by Sub-
section (a) of this section. The excess authorized under this
subsection may not exceed the amount specified in the reso-
lution.
(c) In no case shall appropriations exceed revenues as
provided in Article III, Sec. 49-a, of this constitution. Nothing
in this section shall be construed to alter, amend, or repeal
Article Ill, Sec. 49-a, of this constitution.
INote--The foregoing Sec. 22 of Art. VIII, an amendment,
was added to limit the rate of growth of appropriations from
state tax revenues; and to provide for emergency spending
by state. (See also Sec. 49-a of Art. III. Submitted by the Sixty-
fifth Legislature (1977) and adopted in election Nov. 7, 1978.1
Sec. 23. No Statewide Real Property Appraisal - (a)
There shall be no statewide appraisal of real property for ad
valorem tax purposes; however, this shall not preclude for-
mula distribution of tax revenues to political subdivisions of
the state.
(b) Administrative and judicial enforcement of uniform
standards and procedures for appraisal of property for ad
valorem tax purposes, 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 sub-
divisions with boundaries extending outside the county.
INote - The foregoing Sec. 23 of Art. VIII, an amend-
ment, was added to prohibit a statewide appraisal of real
property for ad valorem tax purposes; but allows local subdi-
visions to administer tax rate. (See also Sec. 1, Sec. 1-b, Sec.
21 of Art. VIII.) Submitted by the Sixty-fifth Legislature
(1977) and adopted in election Nov. 7, 1978.1
ARTICLE IX - COUNTIES
Sec. 1. Creation and Organization of Counties; Changing
of County Lines - The Legislature shall have power to cre-
ate counties for the convenience of the people, subject to the
following provisions:CONSTITUTION
381
Upcoming Pages
Here’s what’s next.
Search Inside
This book can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Book.
Kingston, Mike. Texas Almanac, 1992-1993, book, 1991; Dallas, Texas. (https://texashistory.unt.edu/ark:/67531/metapth279642/m1/385/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas State Historical Association.