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Texas Property Tax Lien on Properties Sold Amendment, SJR 55 (2017)
| Texas Property Tax Lien on Properties Sold Amendment | |
|---|---|
 | |
| Election date November 7, 2017 | |
| Topic Taxes and Property | |
| Status Not on the ballot | |
| Type Constitutional amendment | Origin State legislature |
The Texas Property Tax Lien on Properties Sold Amendment, also known as SJR 55, was not on the ballot in Texas as a legislatively referred constitutional amendment on November 7, 2017.
The measure would have prohibited the state from enforcing a tax lien against a property that had additional property or property value added, but that was incorrectly excluded by the appraiser in the prior year, if the property was sold to a person not related to the seller.[1]
A tax lien is the state's legal claim against a taxpayer's property to secure the payment of taxes. A tax lien allows the state to seize a taxpayer's property if his or her taxes are not paid.[2]
Text of measure
Ballot title
The ballot title would have been as follows:[1]
| “ | The constitutional amendment relating to the effect of a sale of property on the tax lien on the property to secure the payment of ad valorem taxes, penalties, and interest imposed on the property as a result of the addition to the appraisal roll of property or property value that was erroneously exempted in a prior year.[3] | ” |
Constitutional changes
- See also: Article 8, Texas Constitution
The measure would have amended Section 15 of Article 8 of the Texas Constitution. The following underlined text would have been added:[1] Note: Hover over the text and scroll to see the full text.
(a) The annual assessment made upon landed property shall be a special lien thereon; and all property, both real and personal, belonging to any delinquent taxpayer shall be liable to seizure and sale for the payment of all the taxes and penalties due by such delinquent; and such property may be sold for the payment of the taxes and penalties due by such delinquent, under such regulations as the Legislature may provide.
(b) Notwithstanding Subsection (a) of this section, the legislature by general law may provide that if the appraisal entity adds property or property value that was erroneously exempted in a prior year to the appraisal roll, a tax lien may not be enforced against the property to secure the payment of any taxes, penalties, or interest imposed for that year on the property as a result of the addition of the property or property value if, after the date of that year on which the lien for the taxes imposed for that year attached, the property was sold in an arm’s length transaction to a person who was not related to the seller.[3]
Path to the ballot
- See also: Amending the Texas Constitution
In Texas, a two-thirds vote in both chambers of the Texas State Legislature during one legislative session is required to refer a constitutional amendment to the ballot. Texas is one of 16 states that require a two-thirds supermajority vote in both chambers.
Sen. Juan Hinojosa (D-20) filed the amendment in the state legislature as Senate Joint Resolution 55 (SJR 55) on March 9, 2017. The Texas Senate approved the amendment 31 to 0 on May 4, 2017. The measure was referred to the House Ways & Means Committee, where it did not receive a vote.[4]
Senate vote
May 4, 2017[4]
| Texas SJR 55 Senate Vote | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
 Yes | 31 | 100.00% | ||
| No | 0 | 0.00% | ||
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 Texas Legislature, "Senate Joint Resolution 55," accessed May 8, 2017
- ↑ Investopedia, "Lien," accessed May 8, 2017
- ↑ 3.0 3.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ 4.0 4.1 Texas Legislature, "SJR 55 Overview," accessed May 8, 2017
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