On November 3rd the voters of Texas will have the opportunity to consider 11 proposed amendments to the state’s constitution.

In this and the two subsequent editions of my column, I will provide background information on the amendments to encourage an informed trip to the voting booth.

As we all know, a democracy rests upon the act of voting.





Proposition 1: Authorizing city and county financing to buy buffer areas near military installations

The proposition will read: “The constitutional amendment authorizing the financing, including through tax increment financing, of the acquisition by municipalities and counties of buffer areas or open spaces adjacent to a military installation for the prevention of encroachment or for the construction of roadways, utilities, or other infrastructure to protect or promote the mission of the military installation.”

Proposition 1 would authorize the Legislature to allow cities and counties to issue these bonds so that they could purchase the areas around military installations if necessary. Additionally, cities and counties could purchase the land to construct roadways, utilities, or other infrastructure that protects or promotes the mission of the military installation. The city or county could pledge to increase property taxes for the area in order to repay the bonds or notes. Since the enabling legislation for this amendment did not pass in the legislature, this amendment would only grant authority to the legislature to file legislation making this change in future sessions.

Supporters say Proposition 1 is necessary to grant clear, specific authorization for cities and counties to buy these bonds and notes. Proposition 1 would allow cities and counties to address a growing need to protect military installations from encroachment by preventing or limiting development of the surrounding area. Texas is home to numerous military installations, and in some areas, commercial and residential development has moved closer and closer to the facilities, resulting in problems for both the military facilities and those involved in the development.

Opponents say while protecting military bases is a worthy goal, cities and counties should not be given another reason to increase property taxes. Higher property taxes used to finance bonds to purchase land or build infrastructure could overburden property owners who already carry a heavy load.

Proposition 2: Requiring Appraisal of Residence Homesteads Based Solely on Their Homestead Value

The proposition will read: “The constitutional amendment authorizing the legislature to provide for the ad valorem taxation of a residence homestead solely on the basis of the property’s value as a residence homestead.”

Supporters say the constitutional requirement that property be taxed in proportion to its value has all too often meant that county tax appraisers have valued property based on its “highest and best use” rather than on its current use. For example, a residential property in or near a commercial district may be valued based on its commercial potential even though it currently is being used as a residence. Proposition 2 and its enabling legislation would require that the market value of a residence homestead be determined by its value as a residence homestead, regardless of whether that is the highest and best use of the property.