HBA-RBT H.J.R. 8 76(R) BILL ANALYSIS Office of House Bill AnalysisH.J.R. 8 By: Green Ways & Means 4/16/1999 Introduced BACKGROUND AND PURPOSE Currently, real property owned by a city or town is exempt from ad valorem taxation. As proposed, H.J.R. 8 requires the submission to the voters of a constitutional amendment authorizing taxation of real property owned by a city or town if the real property is located in a county in which less than 20 percent of the territory of the city or town is located. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 9, Article XI, Texas Constitution, to authorize the legislature by general law to authorize a political subdivision of this state to tax real property owned by a city or town if the real property is located in a county in which less than 20 percent of the territory of the city or town is located. Makes a conforming change. SECTION 2. Requires this proposed constitutional amendment to be submitted to the voters at an election to be held November 2, 1999. Sets forth the language for the ballot.