By Chris Roark
Flower Mound Leader

A year ago, state legislators across Texas were campaigning to be re-elected.

This year, many of them are lobbying for propositions on the ballot, or at least accurate information about them.

State Representative Tan Parker (R-Flower Mound), for example, is one of several legislators making a push for the correct information to be disseminated about propositions 2, 3 and 5 before the Nov. 3 general election.

Parker, as well as Rep. Jim Jackson (R-Carrollton) and others, say inaccurate e-mails have been circulating about these propositions and some of the information indicates that passage of these propositions would result in a statewide property tax, which they say is not true.

"Taxpayers in Texas can rest assured that none of the 11 propositions, especially propositions 2, 3 and 5, would create a state property tax if passed,” Parker stated in a press release. “Specifically, propositions 2 and 3 seek to lower property taxes for homeowners by reforming the appraisal process and ensuring that homes will only be taxed as homes and not as though they were commercial property.”

Proposition 2 would authorize “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,” according to the release.

Currently, a home can be appraised based on “highest and best use,” meaning a home’s value can be appraised on what it would be worth based on its commercial potential, which could result in higher taxes.

A release issued from the Texas Conservative Coalition (TCC), a conservative organization that provides research to like-minded legislators, stated that appraisal values increased in some areas 200 to 400 percent in one year because of highest and best use.

Detractors are concerned about the impact passing Proposition 2 could have on tax revenue. The Legislative Budget Board, the body that sets the revenue estimate, has been quoted in TCC documents as saying “allowing homestead residential property to be valued based solely on its residential use and exempted from a highest and best use valuation could reduce taxable property values and thereby reduce local tax revenue.”

But those who favor it say the appraisal board is allowed up to a 10 percent increase on homestead every year, so the revenue will still continue to come in.

Proposition 3 aims to provide “uniform standards and procedures for the appraisal of property for ad valorem tax purposes.”According to TCC’s release, the proposition aims to put appraisal districts and school districts on a level playing field since local appraisals impact school districts. Having disparity, some argue, often causes over valuation.

Proposition 5 would “authorize a single board of equalization for two or more adjoining appraisal entities that elect to provide for consolidated equalizations.” The idea is to make it expedite the protest process since oftentimes a piece of property sits in two counties.

The House voted, 143-0, to approve a resolution that included these propositions and the Senate approved it, 31-0, during the 81st State Legislative session. The propositions are coming to the voters since resolutions for an amendment to the Texas Constitution requires voters’ approval.

“The simple fact is I voted for these measures in the House, as did my conservative colleagues, and I would never vote for an initiative that created new property taxes,” Parker said. “I encourage citizens to come to their own judgment when voting in this constitutional amendment election, but to also understand that none of the 11 propositions would create a state collected property tax.”