Bill Text: TX HJR18 | 2017-2018 | 85th Legislature | Introduced

Texas House Joint Resolution 18 (Prior Session Legislation)

Introduced

Bill Title: Proposing a constitutional amendment authorizing the governing bodies of certain political subdivisions to exempt from ad valorem taxation the real and tangible personal property of businesses during an initial period of operation in this state.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-02-13 - Referred to Ways & Means [HJR18 Detail]

Download: Texas-2017-HJR18-Introduced.html

	85R3242 TJB-D

	By: Guillen	H.J.R. No. 18



	A JOINT RESOLUTION
	proposing a constitutional amendment authorizing the governing
	bodies of certain political subdivisions to exempt from ad valorem
	taxation the real and tangible personal property of businesses
	during an initial period of operation in this state.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Article VIII, Texas Constitution, is amended by
	adding Section 1-s to read as follows:
	Sec. 1-s. (a) The governing body of a political subdivision
	may exempt from ad valorem taxation the real and tangible personal
	property of a business during the first 10 years that the business
	operates in this state if:
	(1) the business first begins operating in this state
	on or after January 1, 2018; and
	(2) the property is located in a county with a
	population of 250,000 or less.
	(b) The legislature by general law may provide additional
	eligibility requirements for an exemption authorized by this
	section.
	SECTION 2. The following temporary provision is added to
	the Texas Constitution:
	TEMPORARY PROVISION. (a) This temporary provision applies
	to the constitutional amendment proposed by the 85th Legislature,
	Regular Session, 2017, authorizing the governing bodies of certain
	political subdivisions to exempt from ad valorem taxation the real
	and tangible personal property of businesses during an initial
	period of operation in this state.
	(b) Section 1-s, Article VIII, of this constitution takes
	effect January 1, 2018, and applies only to a tax year beginning on
	or after that date.
	(c) This temporary provision expires January 1, 2019.
	SECTION 3. This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 7, 2017.
	The ballot shall be printed to permit voting for or against the
	proposition: "The constitutional amendment authorizing the
	governing bodies of certain political subdivisions to exempt from
	ad valorem taxation the real and tangible personal property of
	businesses during an initial period of operation in this state."