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HJR 126, 83rd R.S.
Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value for ad valorem tax purposes of real property owned or leased by a small business and used for business purposes to 110 percent or more of the appraised value of the property for the preceding tax year.

Last action: Referred to Ways & Means

Author: Richard Peña Raymond

Enabling legislation: HB 2797

Subjects:
Business & Commerce--Small Business & Minority Business
Property Interests--Real Property
Resolutions--Constitutional Amendments
Taxation--Property-Appraisals & Appraisal Districts
Taxation--Property-Exemptions

House Committee: Ways & Means (Harvey Hilderbran, Dwayne Bohac, Angie Button, Craig Eiland, Naomi Gonzalez, Celia Israel, Trey Martinez Fischer, John Otto, Allan Ritter, Mark Strama)

Index to Sections Affected

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