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