Bill Text: TX HJR143 | 2013-2014 | 83rd Legislature | Introduced

Texas House Joint Resolution 143 (Prior Session Legislation)

Introduced

Bill Title: Proposing a constitutional amendment abolishing ad valorem taxes and limiting the rate and applicability of state and local sales and use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2013-03-21 - Referred to Ways & Means [HJR143 Detail]

Download: Texas-2013-HJR143-Introduced.html



	By: Hilderbran	H.J.R. No. 143



	A JOINT RESOLUTION

	proposing a constitutional amendment abolishing ad valorem taxes
	and limiting the rate and applicability of state and local sales and
	use taxes.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 1, Article VIII, Texas Constitution, is
	amended by adding Subsections (k), (l), and (m) to read as follows:
	(k) A political subdivision of this state may not impose an
	ad valorem tax on real or personal property in this state for any
	purpose for any tax year beginning on or after January 1, 2016.
	(l) The state takes full responsibility for the guarantee of
	the repayment of all bonds issued by a county, municipality, school
	district, or other political subdivision and secured by the revenue
	from the ad valorem taxes imposed by those entities before January
	1, 2016. The legislature shall enact laws for the implementation of
	this subsection.
	(m) The state may not impose a sales and use tax for state
	purposes on any property or service that exceeds a rate of 11
	percent of the sales price or value of the property or service, or
	that applies to the sale or use of food or medicine that was not
	subject to a sales and use tax for state purposes on January 1,
	2013. The maximum combined state and local sales and use tax rate
	is 13 percent of the sales price or value of the property or
	service.
	SECTION 2. This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 5, 2013.
	The ballot shall be printed to permit voting for or against the
	proposition: "The constitutional amendment to abolish ad valorem
	taxes and limit the rate and applicability of state and local sales
	and use taxes."