 | Constitutional Amendments - Summary | |
| Election Day: Tuesday, November 3, 2009 | ||
Proposition No. 3
Heritage Alliance Recommendation: AGAINST
How the proposition will appear on the ballot:
The constitutional amendment providing for uniform standards and procedures for the appraisal of property for ad valorem tax purposes.
Summary:
Amends Section 23(b), Article VIII, Texas Constitution, to require that administrative and judicial enforcement of uniform standards and procedures for appraisal of property for ad valorem tax purposes be prescribed by general law. Deletes existing text requiring that administrative and judicial enforcement of uniform standards and procedures for appraisal of property for ad valorem tax purposes, as prescribed by general law, originate in the county where the tax is imposed, except that the legislature is authorized to provide by general law for political subdivisions with boundaries extending outside the county.
Heritage Alliance Recommendation:
AGAINST
Conservative Principles which are the basis for this recommendation:
There is no compelling interest to vote for this proposition. If passed, this amendment could be used in the future to facilitate "circuit breaking," the concept of tying property tax rates to property owners’ income levels. Voting against this proposition will keep control of property appraisal at the local level. Local governments are best equipped to determine how property should be appraised in their communities.