Bill Text: TX HJR3 | 2019-2020 | 86th Legislature | Comm Sub
Bill Title: Proposing a constitutional amendment to provide property tax relief by reducing school district maintenance and operations ad valorem tax rates and increasing the state sales and use tax rates.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2019-05-07 - Postponed 1/12/21 12:00 PM [HJR3 Detail]
Download: Texas-2019-HJR3-Comm_Sub.html
| 86R31034 SRA-D | |||
| By: Huberty | H.J.R. No. 3 | ||
| Substitute the following for H.J.R. No. 3: | |||
| By: Murphy | C.S.H.J.R. No. 3 | ||
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| proposing a constitutional amendment to provide property tax relief | ||
| by reducing school district maintenance and operations ad valorem | ||
| tax rates and increasing the state sales and use tax rates. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Article VIII, Texas Constitution, is amended by | ||
| adding Section 27 to read as follows: | ||
| Sec. 27. (a) The state shall impose sales and use taxes on | ||
| the sale, storage, use, or other consumption in this state of | ||
| taxable items under Chapter 151, Tax Code, or its successor, at the | ||
| rate of 7.25 percent. Notwithstanding this subsection, the | ||
| legislature by general law may increase the rates of, modify the | ||
| application of, or repeal the taxes. | ||
| (b) Notwithstanding any other provision of this | ||
| constitution, the amount equal to the net revenue derived from the | ||
| portion of the rates of the sales and use taxes described by | ||
| Subsection (a) of this section that exceeds the rates in effect on | ||
| January 1, 2019, but does not exceed 7.25 percent, may be used only | ||
| to provide property tax relief by reducing school district | ||
| maintenance and operations ad valorem tax rates in the manner | ||
| provided by general law. | ||
| (c) The legislature by general law may provide for the | ||
| administration of 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 86th Legislature, | ||
| Regular Session, 2019, to provide property tax relief by reducing | ||
| school district maintenance and operations ad valorem tax rates and | ||
| increasing the state sales and use tax rates. | ||
| (b) Section 27, Article VIII, of this constitution, as added | ||
| by the amendment, applies to taxes imposed on or after January 1, | ||
| 2020. | ||
| (c) This temporary provision expires January 1, 2021. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 5, 2019. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment to provide property tax | ||
| relief by reducing school district maintenance and operations ad | ||
| valorem tax rates and increasing the state sales and use tax rates." | ||
